This document outlines reporting requirements as at 30 June 2026.
The first section highlights topical issues that entities might want to consider as they approach the 30 June year-end.
The second section covers recent agenda decisions from the IFRS Interpretations Committee, issued over the past year, which entities should consider when preparing their year-end reporting.
The third section details the latest amendments to IFRS® Accounting Standards that apply to 30 June year-ends.
The final section includes the new and amended IFRS Accounting and Sustainability Reporting Standards that, while effective in the future, may require attention now, including possible disclosures under IAS 8.