Australia: Financial Reporting

by Lucy Webb

Part of a series on 2024-25 Australian Updates. This short course covers updates and clarifications to key accounting standards and reviews the potential impact of the international Two Pillar solution.

This course is not currently available

This module will enable you to

  • Identify standards that provide temporary relief from accounting for deferred taxes
  • Discuss the latest proposals regarding Pillar Two in Australia
  • Describe new disclosure requirements for public companies
  • Be aware of certain standards effective for annual periods beginning on or after 1 January 2023 and 2024

About the module

This short course provides a brief overview of updated standards issued by the Australian Accounting Standards Board and also considers the latest developments in financial reporting.

The content covers new disclosure requirements for public companies and their subsidiaries, the information an entity provides about liabilities arising from loan arrangements, and the likely impact of the international Two Pillar solution.

Contents

  • Financial reporting update

How it works

Author

Lucy Webb

Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry.

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    More in this series

    Take a look more modules from the series: 2024-25 Australia Financial Reporting and Regulation Updates

    This course is not currently available. To find out more, please get in touch.