Article Posted date
05 October 2023
Reporting Update 23RU-12
New instrument (AI 2023/673) – no change
ASIC has repealed Class Order 13/1050 and replaced it with ASIC Corporations (Financial Reporting by Stapled entities) Instrument 2023/673 (AI 2023/673).
The new instrument provides relief to allow stapled entities in a stapled group to present their respective financial statements together in a single report – for example, in adjacent columns. AI 2023/673 is effective from 23 September 2023.
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Further details can be found in the PDF version of the Reporting Update.