What’s new for 31 December 2025 reporting – and standards issued but not yet effective
Technical Accounting Alert | TA 2026-1New and revised accounting standards, AASB 108
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Showing 9 of 35 content results
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16 min read
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02 Apr 2026
Australia’s 2035 emissions reduction target and path to net zero
Sustainability Reporting Alert | SRA 2025-4The 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.
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9 min read
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26 Sep 2025
Australia’s National Climate Risk Assessment and National Adaptation Plan
Sustainability Reporting Alert | SRA 2025-3The 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.
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13 min read
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26 Sep 2025
Accounting standards issued but not yet effective for 30 June 2025
Technical Accounting Alert | TA 2025-4Accounting standards issued but not yet effective for 30 June 2025.
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6 min read
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20 Aug 2025
What’s new for June 2025
Technical Accounting Alert | TA 2025-3This TA Alert incorporates all the relevant pronouncements and developments as at 17 July 2025.
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4 min read
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20 Aug 2025
ASIC focus areas for FY 2025-26 financial reports
Technical Accounting Alert | TA 2025-2ASIC focus areas for FY 2025-26 financial reports
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6 min read
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04 Jun 2025
ASIC releases sustainability reporting regulatory guide
Sustainability Reporting Alert | SRA 2025-2The purpose of this Alert is to draw attention to Regulatory Guide RG 280 Sustainability reporting (RG 280 or regulatory guide), published by the Australian Securities and Investment Commission (ASIC) on 31 March 2025.
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25 min read
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15 Apr 2025
ISSB proposes amendments to GHG emissions disclosure requirements
Sustainability Reporting Alert | SRA 2025-1The 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.
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8 min read
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20 Feb 2025
TA 2025-1: ASIC focus areas for 31 December 2024 financial reports
Technical Accounting Alert | TA 2025-1ASIC focus areas for 31 December 2024 financial reports
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9 min read
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28 Jan 2025
