Date posted: 27/01/2026

Reporting Essential Guides

Your essential guides to reporting developments for December 2025 period ends.

In brief

  • Our December 2025 editions of Reporting Essentials for both Australia and New Zealand are out now.
  • The publications highlight the latest key standards and regulatory developments and their impact on reporting.
  • The aim is to help financial statement preparers, management/directors and auditors navigate this reporting period.

If you need help navigating the new reporting developments this reporting season, our biannual Reporting Essentials Guides are now available. These publications highlight the impact of new and amending standards and legislative developments on the preparation of financial statements, performance reports and other external reporting for December 2025.

Both the Australia and New Zealand specific publications discuss the newly effective standards and amendments as well as those standards and amendments that have been issued but are not yet mandatory. Other areas covered include:

  • Impending changes to presentation and disclosure in financial statements
  • NFP reporting
  • Impacts of tax legislation
  • Climate-related disclosures
  • Regulator focus areas

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