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Illustrated Financial Statements and Guides

A Comprehensive Reference for Australian Annual Reporting

2025 Illustrated Financials

Released: January 2026

Moore Australia’s MA Australis Limited Illustrated Financial Statements provide a complete demonstration of current annual reporting requirements for Australian organisations. This example annual report applies Australian Accounting Standards, the Corporations Act 2001 and associated regulatory guidance to a fictitious listed Australian compan

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The illustrated annual report contains:

  • Annual financial statements with detailed disclosures
  • Directors’ report
    Remuneration report
  • Consolidated entity disclosure statement
  • Financial Controllers and CFOs can use this resource to understand disclosure requirements for complex transactions and ensure compliance across reporting periods.
  • External Auditors have a working reference that demonstrates current standards and regulatory guidance applied in practice.
  • Finance Teams preparing annual reports can review relevant sections to understand what disclosures may be required for specific circumstances.
  • Board Directors and Company Secretaries gain clarity on governance and reporting obligations under the Corporations Act 2001.

This resource is not intended as a template where every disclosure applies to every organisation. Instead, it serves as a comprehensive reference showing the types of disclosures that may be required across a broad range of transactions and circumstances.

You can reference specific sections relevant to your organisation’s situation, review disclosure options for transactions you’re considering, or use it to strengthen your understanding of annual reporting requirements under current Australian standards.

Annual reporting requirements continue to evolve. Organisations need access to clear, current examples that demonstrate how standards apply in practice.

This illustrated annual report provides that reference point, helping finance professionals navigate disclosure requirements with confidence.


Example Financial Statements


Technical Update

Technical Update 2025

To accompany the illustrated financial statements, Moore Australia publishes a summary of changes to financial reporting requirements.

This Technical Update provides you with an overview of Australian Accounting Standards, Interpretations and IFRIC Agenda decisions issued up to 20 May 2025. It outlines:

  • Australian Accounting Standards mandatorily applicable for the first time for years ended 30 June 2025;
  • Australian Accounting Standards available for early adoption for years ended 30June 2025; and
  • IFRIC Agenda decisions made during the year.

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Illustrated Financial Statements

Need Guidance on Your Annual Reporting?

Our teams can help you understand how these requirements apply to your organisation’s specific circumstances.