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Version 22 - February 2026 (CUD release)

Content update information

The CUD Release focuses on the legislative content changes for the period ending December 2026.
  • Financial Period Type: 12-Months (Annual)
  • Target Industry Type: Manufacturing, Services, and Generic (excluding Financial Services).

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 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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