Corporate Reporting Insights

March 2026: Recent developments, IFRS, and sustainability.

March's Corporate Reporting Insights brings together the latest developments across financial reporting, IFRS® Accounting Standards, and sustainability disclosures, offering preparers practical guidance and clear perspectives on the evolving reporting landscape.

Australian and New Zealand developments

IFRS® Accounting Standards developments

When is the appropriate time to derecognise trade receivables and payables settled via electronic bank transfers?
Specified main business activities under IFRS 18: Why they matter more than you expect
More disclosure when presenting operating expenses by function under IFRS 18
How to classify liabilities acquired in a business combination under IFRS 18?
Rent-free periods and rent abatements are not lease incentives under IFRS 16
Do you have your commercial lease management under control?

Sustainability

Useful resources

2026 webinar series

Get the insights you need to position your organisation for success by registering for the 2026 sustainability or IFRS & Corporate Reporting webinar series.