From kpmg.com: KPMG’s Example Public Company Limited provides a framework for preparing annual financial statements in compliance with Australian Accounting Standards, particularly for financial years ending on or after June 30, 2025.
The guide covers the importance of clear communication about business performance, material risks, and future strategies, particularly in the context of climate-related disclosures and regulatory expectations.
It includes updates on the Consolidated Disclosure Entity Statement requirements for public companies and offers resources for financial reporting amidst current economic uncertainties.