Australian financial reporting guide (12th Edition)

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.