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AASB 18: Key changes in presentation of profit & loss of listed entities

31/10/2024

The introduction of a new accounting standard, AASB 18, represents a major change for financial reporting, particularly in the profit and loss statement for listed companies and Tier 1 reporters. AASB 18 Presentation and Disclosure in Financial Statements has been introduced to enhance the presentation of financial statement as well as for transparency and comparability […]

JobKeeper payment disclosure

27/10/2021

As a result of ongoing political tensions related to the Government’s management of the JobKeeper payment, the Senate used an otherwise unrelated bill to drive debate over disclosure requirements for publicly listed entities which received the JobKeeper payments in 2020 and early 2021. On 13 September 2021, the Treasury Laws Amendment (2021 Measures No. 2) […]