Below are links to various sets of recently issued Australian model financial statements that can assist members with the preparation of their annual financial statements. They are freely available on the web for members to download. 
 
31 December 2009 and 30 June 2010 year-end

• Grant Thornton (PDF)  
   
  This publication is intended to illustrate the ‘look and feel’ of IFRS financial statements and to provide a realistic example of their presentation. It has been updated to reflect changes in IFRSs that are effective for the year ending 31 December 2009. However, it does not account for new developments published after 18 November 2009.
 
 

• EY (PDF)  
   
  This publication is intended to illustrate the disclosure requirements of the Accounting Standards, including providing interpretive commentary where necessary. It attempts to show the most common disclosure requirements for industrial companies; however, it should not be regraded as a comprehensive checklist.
 
 

• PWC 
   
  This publication considers the numerous financial reporting requirements that are effective for the first time in annual 31 December 2009 financial reports. It also includes extracts of the financial statements and notes to the financial statements that are specifically affected by the new rules.
 
 

• KPMG (PDF) 
   
  This publication assists members in preparing annual financial reports in accordance with Australian Accounting Standards. It illustrates one possible format for a full financial report. However, it should not be used as a substitute for referring to the standards and interpretations themselves.
 
 

• KPMG: Banks (PDF) 
   
  This edition of the illustrative financial statements for banks reflects the requirements to be applied by an entity with an annual reporting period beginning on ar after 1 January 2009, including adoption of revised IAS 1 Presentation of Financial Statements (2007), adoption of IFRS 8 Operating Segments and examples of disclosures resulting from Improving Disclosures about Financial Instruments (Amendments to IFRS 7).

• Deloitte  
   
  This publication will assist members in meeting their financial reporting obligations, particularly the preparation of the annual financial statements. In particular, the publication illustrates the changes to the ASX corporate governance principles and recommendations, AASB 8 Operating Segments and Interpretation 13 Customer Loyalty Programmes.
 
 

• KPMG (PDF) 
   
  This publication will assist members with the detailed and complex disclosure and presentation requirements of the IFRS-based Australian Accounting Standards. Whilst presenting only one of many possible formats, the publication also provides general guidance on applying AASB presentation and disclosure requirements.
 
 

• Department of Finance and Deregulation  
   
  The Commonwealth Department of Finance and Deregulation has released the PRIMA Illustrative Financial Statements, which replace the AMODEL Illustrative Financial Statements issued in previous years.