The VALUE AIFRS Holdings 2009 publication is designed to help you prepare your financial statements in line with Australian equivalents to International Financial Reporting Standards (AIFRS). It illustrates the major elements of the financial statements and provides expert commentary on all important items and required disclosures.

The fictitious circumstances of our example company, VALUE AIFRS Holdings Limited, have been chosen to illustrate the most common and significant accounting issues and associated disclosures under AIFRS.