Version 23 - July 2026 (CUD release)
General Information
This document provides confirmation to our stakeholders that contains Illustrative Model Content with legislative coverage for annual year end reporting upcoming December 2026 financial year.
- 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 December 2026 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.