Transcription of VALUE ACCOUNTS - PwC Australia
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VALUE ACCOUNTS . Simpli ed Disclosure Annual nancial reporting 2020. This publication presents the sample annual financial report of a fictitious company, VALUE ACCOUNTS . Simplified Disclosure Pty Ltd. It illustrates the financial reporting requirements that would apply to such a company under Australian Accounting Standards on issue at 31 July 2020. Supporting commentary is also provided. For the purposes of this publication, VALUE ACCOUNTS Simplified Disclosure Pty Ltd is a large proprietary company that is the parent entity in a consolidated entity. Reporting requirements are: Australian Accounting Standards, including AASB 1060 General Purpose Financial Statements.
IFRS for small and medium-sized enterprises (SMEs) and replaces the current Tier 2 reduced disclosure regime ... PwC Australia PwC Australia July 2020 July 2020 . PwC 2 Notes to the financial statements 26 ... period and have therefore not illustrated the transitional disclosures that would be required in the first year of adoption of
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