Model financial statements and commentary

We've prepared these model financial statements and commentary pages to help public organisations provide essential information to the users of financial statements.

The models include our latest thinking on meeting financial reporting and legislative requirements.

Using public-benefit entity (PBE) accounting standards

Using for-profit reporting standards

To learn more about public-benefit entities, for-profit reporting, and the four tiers, see

Page last updated: 4 June 2024