Keywords Illustrative Financial Statements; annual financial reporting; HKFRS Example. Phoslock says it's now in the process of restating its 2019 and 2020 financial statements as it works through the issues contained in the report of KPMG's forensic accounting team. A guide for companies listed on the Main Board of The Stock Exchange of Hong Kong Limited, which are required to prepare their annual financial reports. in section 10 Illustrative disclosures of the Guide or in these model financial statements) illustrative disclosures relevant to Australian entities can be located for each requirement. Our Guides to financial statements are compliance focused and have two components: Illustrative disclosures that illustrate one possible format for financial statements based on a fictitious multinational corporation, and a companion Disclosure checklist. Public Company Limited. About this guide. December 2020 (and June 2021) year ends: Good Group Australia; Good Group Australia RDR; Good Group Australia Interim (June 2020 and December 2020) December 2019 (and June 2020) year ends: Good Group Australia; Good Group Australia RDR KPMG.com.au It is intended to help entities to prepare and present financial statements … KPMG.com.au ... entity is publicly accountable to determine if it qualifies for the preparation of Tier 2 general purpose financial statements under the differential reporting regime. November 2019. In some instances, the illustrative disclosures in section 10 of the Guide replace the illustrative disclosures in these model financial statements. This publication is based on IFRS Guide to annual financial statements – Illustrative disclosures (September 2020) (‘Original ... General purpose financial statements versus special purpose financial … 9 Using the illustrative financial statements 189 ... financial statements. KPMG have published a supplemental guide to financial statements that includes guidance specifically relevant to real estate companies/funds. Here you will find Australian illustrative financial statements. Notes Appendices. November 2020. 2 | Guide to annual financial statements – Illustrative disclosures for investment funds. and where (i.e. ... ©2020 KPMG, an Australian partnership and a member firm of the KPMG global … In particular, the illustrative examples provide example disclosures which may assist preparers in making appropriate disclosures relating to the valuation and rent changes in the … Guides to financial statements. Illustrative disclosures for insurers Guide to annual financial statements IFRS 17 and IFRS 9 September 2020 home.kpmg/ifrs $ $ June 2020 ... Australian financial reporting requirements are driven by the type of the entity. illustrative disclosures . Guide to annual reports- illustrative disclosures 2019-2020. 2020-2021. December 2019 model financial statements (for June 2020) These model financial statements (in conjunction with the Australian financial reporting guide) contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2020. INTRODUCTION Primary statements. This guide has been produced by the KPMG International Standards Group (part of KPMG IFRG Limited). KPMG LLP’s annual illustrative financial statements for hedge funds and private equity funds.