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.

Payday Super 改革将于 2026 年 7 月 1 日正式生效。养老金缴纳方式将从季度支付转变为随工资同步支付。企业应尽早完成系统升级、流程调整及合规准备，以应对即将到来的重大变化。

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.