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Version 11 - May 2026 (CUD release)

  • Financial period: 12 months (annual)
  • Target Industry: Manufacturing, Services, and Generic (excluding Financial Services)

Content update

The CUD release contains Illustrative Model Content with legislative coverage for annual year end reporting until March 2027.
Legislative updates
  • As of now, there have been no specific legislative changes announced that will affect the accounting standards or accounting reference numbers for the upcoming [Month Year] financial year.
  • Companies can continue to apply the existing standards without any modifications.
  • If there are any updates or changes to the standards, they will be communicated in the next upcoming quarter CUD.

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