Latest Accounting Changes News

JCurve Solutions has reported a strong half-year performance, returning to profitability with a 32% increase in revenue to $7.02 million, driven by higher NetSuite commissions and a strategic shift towards larger customers.

Charter Hall Long WALE REIT reported a striking 209% surge in statutory profit for H1 2026, alongside a modest increase in distributions, underpinned by strategic acquisitions and a shift in accounting standards.

Charter Hall Retail REIT reported a robust half-year result with statutory profit surging to $240.7 million, driven by portfolio growth and strategic transactions. The REIT also advanced its convenience retail focus and announced a major debt refinancing.

Charter Hall Social Infrastructure REIT reported a robust half-year profit increase to $47 million, driven by strategic acquisitions, asset sales, and a successful debt refinancing that expanded borrowing capacity.

OpenLearning Limited reported a robust Q4 FY25 with SaaS annual recurring revenue growing 30% year-on-year to $3.035 million, underpinned by $3.6 million in new contracts across key Asia-Pacific markets. The company’s AI-powered learning management system continues to gain traction internationally as it targets cash flow breakeven by early 2027.

IDP Education has updated its revenue recognition policy to recognise Student Placement revenue at census date across all jurisdictions, leading to restated FY25 financials and reaffirmed FY26 guidance.

Jcurve Solutions has updated its revenue recognition policy for its ERP subscription licenses, shifting from point-in-time to over-time recognition, leading to restated FY25 financials and enhanced transparency.

Webjet Group’s preliminary 1H26 results reveal resilience in a challenging market, with underlying EBITDA in line with expectations despite a 9% decline. The company revises FY25 figures following an accounting policy change and lowers FY26 EBITDA guidance amid subdued domestic leisure travel and a delayed brand relaunch.

DGL Group has addressed ASX concerns following a disclaimer of opinion in its FY25 audit, citing inventory valuation issues and a fraud incident. The company outlines ongoing remediation efforts including ERP system migration and enhanced controls.

Universal Store Holdings reports a robust 13.7% rise in direct-to-customer sales for FY26 YTD, driven by strong brand performances and a strategic store rollout plan.

Renergen Limited forecasts a significant increase in its loss per share for the six months ending August 2025, driven by one-off transaction expenses and full commissioning costs of its Phase 1 plant.

OpenLearning Limited reported a 30% revenue increase for the half-year to June 2025, driven by expanded AI-powered LMS adoption and multi-year contracts in the Philippines, while working towards break-even despite a wider loss.