38 articles available

Technical Accounting Alert | TA 2026-3

What’s new for June 2026

This TA Alert incorporates all the relevant pronouncements and developments as at 10 June 2026. Entities should also take into account any new pronouncements issued, or developments taking place, after this date if they are relevant for the financial year and/or half-year ended 30 June 2026.

| 3 min read |
Technical Accounting Alert | TA 2026-4

Accounting standards issued but not yet effective for 30 June 2026

Accounting standards issued but not yet effective for 30 June 2026

| 18 min read |
Sustainability Reporting Alert | SRA 2026-1

AASB S2025-1: Amendments to GHG emissions disclosures

AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures, issued by the Australian Accounting Standards Board (AASB) to amend AASB S2 Climate-related Disclosures (AASB S2)

Samantha Sing Key
Elna How
| 12 min read |
Technical Accounting Alert | TA 2026-1

What’s new for 31 December 2025 reporting – and standards issued but not yet effective

New and revised accounting standards, AASB 108

| 16 min read |
Sustainability Reporting Alert | SRA 2025-4

Australia’s 2035 emissions reduction target and path to net zero

The purpose of this Alert is to draw attention to the Prime Minister’s announcement of Australia’s new 2035 greenhouse gas emissions reduction target and path to net zero by 2050. The new target was announced on 18 September 2025. The new target follows the independent advice of the Climate Change Authority and is supported by the release of a comprehensive Net Zero Plan, along with 6 sectoral decarbonisation plans.

| 9 min read |
Sustainability Reporting Alert | SRA 2025-3

Australia’s National Climate Risk Assessment and National Adaptation Plan

The purpose of this Alert is to draw attention to the National Climate Risk Assessment report (or NCRA), delivered by the Australian Climate Service on 15 September 2025.

| 13 min read |
Technical Accounting Alert | TA 2025-4

Accounting standards issued but not yet effective for 30 June 2025

Accounting standards issued but not yet effective for 30 June 2025.

| 6 min read |
Technical Accounting Alert | TA 2025-3

What’s new for June 2025

This TA Alert incorporates all the relevant pronouncements and developments as at 17 July 2025.

| 4 min read |
Technical Accounting Alert | TA 2025-2

ASIC focus areas for FY 2025-26 financial reports

ASIC focus areas for FY 2025-26 financial reports

| 6 min read |

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