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  1. Australian financial reporting framework reform

    It’s time for a simpler financial reporting framework that reflects modern businesses, clears up reporting obligations and is easy to understand...

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  2. Time to update your accounting policy note to the financial statements

    Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...

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  3. Can I still prepare special purpose financial statements?

    A guide to navigating the new for-profit financial reporting framework in Australia...

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  4. Q&A: Charity disclosure of KMP remuneration (AU)

    This Q&A answers: What are the disclosure requirements for charities around key management personnel (KMP) remuneration?...

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  5. Reforming the use of special purpose reporting

    Member feedback on the AASB proposals to reform special purpose reporting...

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  6. Q&A: General purpose vs special purpose financial reports

    This technical Q&A answers: Can you explain the difference between general purpose financial reports (GPFR) and special purpose financial reports (SPFR)?...

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