ASIC Corporations Instrument 2026/183 - Rounding in Financial/Directors' Reports
Summary
The Australian Securities and Investments Commission (ASIC) has registered the Corporations Instrument 2026/183, which provides guidance on rounding in financial and directors' reports. This instrument is authorised under the Corporations Act 2001.
What changed
ASIC Corporations Instrument 2026/183, registered on March 24, 2026, specifies the rules for rounding figures in financial and directors' reports. This legislative instrument, authorised by the Corporations Act 2001, aims to standardize reporting practices.
Public companies and their directors are required to adhere to the rounding conventions outlined in this instrument for their financial and directors' reports. Compliance with these updated reporting standards is expected from the effective date of the instrument.
What to do next
- Review ASIC Corporations Instrument 2026/183 for rounding requirements in financial and directors' reports.
- Update internal reporting procedures to align with the specified rounding conventions.
Source document (simplified)
- Interactions
ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2026/183
In force Administered by
- Department of the Treasury
This item is authorised by the following title:
- Corporations Act 2001 Latest version F2026L00352 24 March 2026
View document Legislative instrument Explanatory statement Filter active Table of contents
- Text
Named provisions
Related changes
Source
Classification
Who this affects
Taxonomy
Browse Categories
Get Government & Legislation alerts
Weekly digest. AI-summarized, no noise.
Free. Unsubscribe anytime.
Get alerts for this source
We'll email you when AU Federal Legislative Instruments (7-day) publishes new changes.