Update on Financial and Sustainability Reporting – Preparing for 30 June 2026 Reporting Season
Overview
Join us to get the latest on all the key reporting issues, changes and developments for the 30 June 2026 reporting period
Australian entities preparing 30 June 2026 annual financial reports face a convergence of heightened regulatory scrutiny and persistent estimation uncertainty. The staged introduction of mandatory climate‑related financial disclosures under the AASB Sustainability Disclosure Standards is a significant challenge. At the same time, ASIC continues to focus on judgement‑heavy areas such as impairment, asset valuations, provisions, revenue recognition and going concern.
All of these challenges are further compounded by economic and operational uncertainty. Volatile interest rates, inflationary pressures, fragile supply‑chains and labour cost pressures continue to affect cash‑flow forecasts, discount rates and recoverable amounts, increasing the risk of impairment and measurement error. Entities must also prepare for the forthcoming IFRS 18 Presentation and Disclosure in Financial Statements. For many preparers, the 2026 reporting period will necessitate enhanced judgement, stronger and more detailed documentation and closer coordination between finance, sustainability, risk and governance functions than in prior years.
Learning Outcomes:
This session aims to provide attendees with an understanding of the key financial reporting issues for 30 June 2026, including:
- Accounting standards and IFRIC update
- ASIC and ACNC updated areas of focus
- Accounting standards applicable for the first time at 30 June 2026
- Recent IFRIC agenda decisions
- Overview of mandatory sustainability reporting in compliance with AASB S2, and
- Current state of play of sustainability reporting.
Suited to:
Auditors, CEOs, CFOs, Board Members, Financial Controllers, Finance Teams, Accountants involved in the preparation of financial reports.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Update on Financial and Sustainability Reporting – Preparing for 30 June 2026 Reporting SeasonVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Aletta BoshoffBDO Australia
is an Advisory Partner and National Leader of IFRS & Corporate Reporting, as well as the National Leader of Sustainability Reporting, at BDO in Australia. Aletta has over 30 years’ experience in financial reporting and accounting, including IFRS.
Aletta is known for her technical excellence, approachability, and practical problem-solving skills. She excels at applying her extensive technical expertise to real-world business situations. With experience working with clients in both the for-profit and not-for-profit sectors, Aletta understands the challenges faced by Boards and finance teams.
Dean Ardern is an Advisory Partner in IFRS and Corporate Reporting at BDO in Melbourne. Dean has over 20 years of experience advising on the interpretation and application of IFRS, Australian Accounting Standards and other financial reporting requirements.
Dean enjoys bringing this experience to bear on complex accounting and reporting issues to identify practical and compliant solutions for clients in both the for-profit and not-for-profit sectors. To achieve this, Dean works at building constructive relationships with clients with the view to providing responsive, accurate and outcome-focused technical advice and guidance.