ASIC focus areas for 31 December 2024 financial reports

ASIC’s 31 December 2024 focus areas continue to centre on financial reporting elements requiring most judgement and making the most use of estimates.

The Australian Securities and Investments Commission (ASIC) has highlighted its focus areas for 31 December 2024 financial reports. ASIC splits the areas of focus into two separate components, identifying enduring focus areas and particular focus areas. Enduring focus areas apply to all reporting periods. These areas are consistent with those communicated for 30 June 2024. The enduring focus areas are supplemented with particular focus areas for the relevant reporting period, which are upd...

Sign in below or register now to read the full article

Authors: Patricia Stebbens, Julie Locke

Published Date: 29 January 2025