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Australian financial reporting guide (12th Edition)

Understanding and responding to Australian financial reporting obligations

Our Australian financial reporting guide is designed to help navigate the sometimes complex Australian financial reporting framework.

In this edition we’ve made updates to:

  • Significantly expand the information on sustainability disclosures (including climate-risk disclosures), including global and Australian developments and the exposure drafts issued by the ISSB
  • Include additional guidance on the financial reporting requirements Australian financial services (AFS) licensees
  • Reflect the removal of the grandfathered large proprietary company lodgement exemption
  • Incorporate newly issued pronouncements and other guidance, and provide further examples, information and explanation of key requirements.

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