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Accounting standards issued but not yet effective for 30 June 2025.
This TA Alert incorporates all the relevant pronouncements and developments as at 17 July 2025.
ASIC focus areas for FY 2025-26 financial reports
Explore recommendations to improve Aged Care Financial Standards and support provider stability.
The purpose of this Alert is to draw attention to the recent decisions of the International Sustainability Standards Board (ISSB) on 29 January 2025 to propose amendments to IFRS S2 Climate-related Disclosures.
ASIC focus areas for 31 December 2024 financial reports
Accounting standards issued but not yet effective for 31 December 2024
What’s new for December 2024
The purpose of this Alert is to draw attention to the Consultation Paper CP 380 Sustainability reporting (consultation paper) and accompanying draft regulatory guide RG 000 Sustainability reporting (draft regulatory guidance) published by the Australian Securities and Investment Commission (ASIC) on 7 November 2024.
Following recent decisions made at the Australian Accounting Standards Board (AASB) meetings, we now have a very clear sense of what the final Australian Sustainability Reporting Standards (ASRS) will look like.
AASB 18 Presentation and Disclosure in Financial Statements
The valuation of unlisted investments continues to garner significant attention in the media and by regulators given the high level of judgement involved and the often-perceived lack of transparency around the valuation process.
