Tier 3 – Key Changes in 2024

Mandatory for financial years starting 1 April 2024 or later, Tier 3 has changed significantly – and the changes are not just cosmetic.

This workshop is intended for accountants or financial administrators, who compile or generate Tier 3 reports for their organisation or client, and assumes existing knowledge about the basics of accrual accounting and standardised financial reporting.

Changes covered in the workshop include:

  • New categories for financial performance and cash flow, and how to keep them separate.
  • New required disclosures for reserves
  • New method of accounting for revaluations of property or investment assets
  • Changed required disclosures for unexpended grants, and new treatment of capital grants
  • Changed categorisation of term deposits

This workshop is ONLINE.

Date: 10 September 2025

Time 10-11.30 am

The cost is $35 inc GST.

Register here: