Value Accounts

The Value Accounts series provides practical solutions to streamlining financial reports, making them less complex and more accessible

PwC is committed to giving you practical solutions to make your financial reports less complex and more accessible. Our Value Accounts 2023/2024 series will help you streamline financial reports by showing you how to:

group content into logical sections
highlight important information by making it more prominent
use plain English and cut down on jargon, and
use colour and headings so readers can easily navigate financial reports and find related information.

December 2024 and June 2024

The December 2024 Value Accounts publication includes example disclosures for the OECD Pillar Two amendments relating to the implementation of a 15% global minimum tax, to reflect the adoption of amendments made relating to the classification of liabilities as current or non-current and for non-current liabilities with covenants and the disclosure of supplier finance arrangements.

Value Accounts Simplified Disclosure shows the disclosures required for companies that are reporting under AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities. While there were no major changes required for the June 2024 edition, we made a few minor improvements.