Australian financial reporting guide (11th Edition)

In this edition we’ve made updates:

• Reflecting the removal of the reporting entity concept and introduction of the Simplified Disclosures framework
• Including additional guidance on the financial reporting requirements for entities registered with the Australian Charities and Not-for-Profit Commission (ACNC)Introducing guidance for the financial reporting aspects of the new corporate collective investment vehicle (CCIV) regime introduced into the Corporations Act 2001, which is effective from 1 July 2022
• Including overviews of Tax Transparency Code reporting and the Payment Times Reporting Scheme
• For newly issued pronouncements and other guidance, and providing further examples, information and explanation of key requirements.