changes.mady.by.user MartinW
Saved on Jun 27, 2018
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Accountants Enterprise in Australia only
Three financial reports designed for management purpose are available for all entities except superannuation funds:
Included in the report $Management Non Compliance are:
Management Cover page and contents page (where the cover page is optional)
Directors' declaration
Detailed profit and loss statement
Profit and loss appropriation statement
Balance sheet
Statement of cash flows (optional—Database only)
Statement of significant accounting policies Note 1 - Non Reporting
Notes to the financial statements—Non Reporting
Management reports (optional)
Detailed rental statement
Detailed livestock and farm income statement
Statement of financial ratio or 5 year trend
Departmental trading statement.
Included in the report $Management Report are:
Income statement or Profit and loss appropriation statement
Notes to the financial statements
Audit report or compilation report
Included in the report $Management Report Control and Subaccount Notes are:
Detailed profit and loss statement (Sub-accounted)
Profit and loss appropriation statement (Sub-accounted)
Balance sheet (Sub-accounted)
Statement of significant accounting policies Note 1 and Notes to the financial statements
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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
Statement of financial position—2010 AASB IFRS Presentation changes
Statement of changes in equity
Statement of cash flows
Statement of significant accounting policies
First time adoption of AIFRS
Other reports
Large proprietary companies
Small proprietary companies
Incorporated associations
Trusts or unit trusts
Partnerships and sole traders
Management reports
