Posts in 2025
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Convertible Notes Classification
Friday, June 20, 2025 in Videos 🎦
If your financial year ends on 30 June, these changes could impact the current vs non-current classification of your convertible notes this reporting season. In this short video, we break down: ✅ The impact of the equity settlement features on …
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Loan Covenant Changes
Wednesday, June 18, 2025 in Videos 🎦
Big changes are coming for loan classifications under AASB 101 — and they take effect for entities with a 30 June 2025 year end. These amendments shift how loan covenants affect whether liabilities are current or non-current, and introduce new …