Insight &
Publications

Going concern is a fundamental assumption in financial reporting. Learn how AASB 101 and AASB 110 guide management’s assessment of business continuity, key risk indicators, and disclosure obligations to support transparent and reliable financial reporting.

Australia’s Payday Super reform will take effect on 1 July 2026, fundamentally changing how employers meet their superannuation obligations. With super contributions required to be paid alongside employee wages, businesses should begin reviewing their payroll systems, cash flow processes, and compliance procedures to prepare for the transition.

Australia’s new mandatory sustainability reporting regime is here. ASIC’s early findings reveal both positive progress and key compliance risks, giving businesses a timely opportunity to prepare for the upcoming reporting season.

The Australian Government has proposed a $1,000 instant tax deduction aimed at simplifying work-related expense claims for eligible employees. Here’s what employers and employees need to know about the proposed changes and their potential impact.