Australian financial reporting guide (9th Edition)

Article

Australian financial reporting guide (9th 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.

Financial reporting in Australia is governed through legislation (including the Corporations Act 2001), regulations, accounting standards, professional standards and more.  Australia’s need to be compliant with International Financial Reporting Standards (IFRS) while also having a reporting framework that applies to various categories of entities introduces additional challenges.

Recent changes in Australia’s differential framework to move away from the reporting entity concept will perhaps see one of the more significant changes in the financial reporting landscape over the coming months and years.

The interaction of all of these requirements can be complex and this guide is designed be an adjunct to corporate governance frameworks to assist entities understand and respond to their financial reporting obligations.

Published: December 2020

Australian financial reporting guide (9th Edition)
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