Consistency. Comparability. Transparency.

Have Your Say on Phase 1 of the AASB Agenda Consultation – Feedback Due by 17 October 2025

The AASB has commenced Phase 1 of its Agenda Consultation for the 2027–2031 period and is seeking broad preliminary input on key challenges and emerging areas that may warrant its attention via a stakeholder survey....

AASB issues Tier 2 disclosure requirements for Nature-dependent Power Purchase Agreements

AASB 2025-3 amends AASB 1060 to add new disclosure requirements for Tier 2 entities that recognise nature-dependent electricity contracts meeting the ‘own-use’ criteria as procurement contracts.

Reporting Roundup - August Edition

In this month’s edition of  Reporting Roundup , we highlight key updates and upcoming events including:

• AASB 16 Leases Roundtables  – Feedback highlights and upcoming session on 1 September
• ISSB Consultation  – Proposed amendments to SASB Standards
• Dialogue Series  – Expert panel discussion on Goodwill and Impairment,  25 September
• 2025 AASB
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