This is perhaps the year for stepping back and doing some ‘big picture’ thinking, since there has been minimal regulatory change affecting financial statements for 30 June 2013. Preparers will need to focus on the expected impact on disclosures as a result of the new and revised consolidation, joint arrangements, employee benefits and fair value standards, applicable from 1 July 2013 for June balancers.
This publication has been designed to assist with the current disclosure and presentation of IFRS-based Australian Accounting Standards for the year ending 30 June 2013.
See full Details: http://www.kpmg.com/au/en/issuesandinsights/articlespublications/example-financial-statements/pages/example-public-company-limited-30-june-2013-annual-financial-report.aspx
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