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QBCC Comparative Date Ranges

Q -  For MFR, does the comparative period need to be the same as the MFR date? A lot of accounting firms do a 30 June 2022 comparative, as that is what has been lodged already in QBCC’s system. Also AASB requires two periods to be included in GPFR. 

Q - For annual reporting, it is obvious that we do the previous period, such as 30 June 2022, and 30 June 2021.

A - The comparative period will depend on what the reporting period being prepared is:

  1. For example, comparative information can be based on 30 June 2021 and 30 June 2022 if providing financial statements for the year ended as at 30 June 2022.
  2. It may also be 30 June 2021 and 30 December 2021 if providing financial statements for the six month period ending 31 December 2021.