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Overview August 2025

Corporate Reporting Insights - August 2025

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

IFRS® Accounting Standards developments

Entering into a new lease contract for the same premises before the end of the lease term is a lease modification
IFRIC agenda decision: How to assess whether an entity is operating in a hyperinflationary economy
Example IFRS 18 Statement of Profit or Loss for a retail, wholesale, manufacturing or service business
What is the true value of a good accounting position paper?
Recent changes to the ‘own use’ requirements applicable to nature-dependent power purchase agreements
IFRS® Accounting Standards at a Glance (June 2025)

Sustainability

Useful resources

2025 webinar series

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Watch any of our IFRS & Corporate Reporting webinars.
Watch any of our Sustainability webinars.

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Resources, publications, and tools

IFRS & Corporate Reporting resources

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