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Accountants Enterprise in Australia only

The Partners’ or Proprietor’s Declaration is similar to the Directors’ Declaration with partners (for partnerships) and proprietor (for sole trader) treated in a similar manner to that of directors. See Directors and partners.

Details of each partner or the proprietor should be entered in DB.OtherReports.PartnerOrPrincipal. Any partner or the proprietor who needs to sign this declaration should set DB.OtherReports.PartnerOrPrincipal.AccountsSignatory = “Yes“. The date on which this report is to be signed should be entered in DB.OtherReports.Declaration.

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Producing financial reports

Directors and partners

Page layouts

Changing default columns on reports

Cover page and contents page

Building blocks of a report

Directors’ report

Auditor’s independence declaration

Income statement

Statement of comprehensive income

Balance sheet

Statement of financial position—2010 AASB IFRS Presentation changes

Statement of changes in equity

Statement of cash flows

Statement of significant accounting policies

Notes to the financial statements

First time adoption of AIFRS

Directors' declaration

Audit report or compilation report

Other reports

Large proprietary companies

Small proprietary companies

Incorporated associations

Trusts or unit trusts

Partnerships and sole traders

Management reports

Superannuation funds