Version 14 - February 2026 (CUD release)
Content update information
The CUD release focuses on legislative content changes for period ending December 2026.
- Financial period type: 12-Months (annual)
- Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)
Legislative updates
Circular 99 is currently under review and further details will be shared later or once available.
Early adoption accounting standards
Circular 99 will take effect from 01 January 2026 and apply to financial years starting on or after that date.
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Article