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.