INFO 284
Public companies to include a consolidated entity disclosure statement in their annual financial report
This is Information Sheet 284. It provides guidance for preparers of financial reports to ensure that consolidated entity disclosure statements (CEDS) comply with the requirements of the Corporations Act 2001 (Corporations Act) and are consistent with the policy intent of the legislation.
In plain English
Information Sheet 284 explains how to prepare consolidated entity disclosure statements for public companies.
This guidance applies to preparers of financial reports for public companies. It ensures consolidated entity disclosure statements comply with the Corporations Act 2001. The statement must align with the policy intent of the legislation. The sheet provides guidance on meeting these requirements.
Why it matters
Public companies must follow this guidance when reporting. It helps ensure transparency and accuracy in financial reporting, which is important for investor confidence and regulatory compliance.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/public-companies-to-include-a-consolidated-entity-disclosure-statement-in-their-annual-financial-report/. Rules Mate indexes + summarises; always verify against the regulator's live publication.