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Overview April 2025

Corporate Reporting Insights - April 2025

Get the latest updates on corporate financial and sustainability reporting from Australia and around the world.

IFRS® Accounting Standards developments

Why scope and definitions matter: Enhancing financial reporting and audit quality
Depreciating right-of-use assets may commence before owned property, plant and equipment
Profit or loss statement under IFRS 18 differs for entities with specified main business activities
The challenges of accounting for nature-dependent power purchase agreements
Illustrative interim financial statements for quarter ended 31 March 2025 (IAS 34 Interim Financial Reporting)

Australian financial reporting developments

Changes to the Payment Times Reporting Scheme - are you ready?

Sustainability

Useful resources

2025 webinar series

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Resources, publications, and tools

IFRS & Corporate Reporting resources

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