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Summary of Australian Accounting Requirements

The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)). “Non-reporting entities”, however, have the option to prepare special purpose financial reports (SPFRs) in compliance with those Accounting Standards and Urgent Issues Group Consensus Views considered necessary to enable the financial reports to meet the special purpose needs of the users | Deloitte Touche Tohmatsu ASSURANCE ADVISORY Summary of Australian Accounting Requirements I I 4 April 2003 Our culture - our essence Culture at Deloitte does not just happen - we work at it. It s the sum total of the actions of our people it s the way we treat others - it s the way we behave. Our seven Signals embody these values. Our passion for teamwork and exceptional client service is our point of difference. At Deloitte we live and breathe our culture. Deloitte Touche Tohmatsu is one of the world s leading professional services organisations. The member firms of Deloitte Touche Tohmatsu deliver world-class assurance and advisory tax and consulting services.With more than 119 000 people in over 140 countries the member firms serve over one-half of the world s largest companies as well as large national enterprises public institutions and successful fast growing global growth companies. Our internationally experienced professionals strive to deliver seamless consistent services wherever our clients operate. Our mission is to help our clients and our people excel. Deloitte s Australian practice had a net revenue of 573 million in the year ending 2002. Awards achievements - Australian practice Offices that form the Australian practice are Adelaide Alice Springs Brisbane Canberra Darwin Hobart Katherine Launceston Melbourne Parramatta Perth Sydney with Kimbe Lae Madane Port Moresby in Papua New Guinea known as Deloitte Touche Tohmatsu Hong Kong Kuala Lumpur Manila Seoul Shanghai Singapore Taipei known as Trowbridge Deloitte Tokyo known as Deloitte Tohmatsu AICG . 21 offices around Australia Asia with 250 partners and a team of over 2160 voted 1 in Euromoney s World s Leading Tax Advisers guide 2002 ranked 2 overall in the 2002 International Tax Review survey ranked 2 in annual list of Top 100 accounting firms by BRW 2002 top tier accounting and business consulting recruitment firm Professional Recruitment Profiles 2002 Employer of Choice for Women citation for 2002