Technical Accounting Alert | TA 2025-2
ASIC focus areas for FY 2025-26 financial reports
ASIC focus areas for FY 2025-26 financial reports
Jessica Fox & Holly Bailey on sport, leadership, and redefining 'playing like a girl'. Listen now
These changes are mandatory for years commencing on or after 1 July 2021 but early adoption with concessions is available. To qualify for concessions, an entity must be transitioning to AAS for the first time, either on a full retrospective basis, or by applying AASB 1 First Time Adoption of Australian Accounting Standards.
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