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Putting ASIC areas into focus

Clarity in financial reporting

Financial reporting in times of risk and uncertainty

The Australian Securities and Investments Commission (ASIC) recently issued its focus areas for December 2022 full and half-year reports.ASIC has emphasised a stronger focus on the impact of current economic conditions, including inter alia increasing interest rates, availability of skilled staff and expertise, general inflationary pressures, geopolitical risk, volatile global energy and oil prices and the impacts of climate and climate-related events, and made a number of changes from the June 2022 reporting period.

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