Climate reporting just became law in Australia: who reports, when, and what
Mandatory climate disclosure has started in Australia under AASB S2. Here is who must report, from when, and what the report has to cover, in plain language.
Read →Yao Labs · Accounting made clear
Accounting standards, finally in plain language.
I'm Yao, a CPA in Australia. I explain AASB the way you wish someone had the first time: clear, practical, and grounded in real reporting. Power BI and data work sit alongside, with an AI reporting assistant on the way.
What I am working on
Two tracks, one promise: clarity.
NOW · ACTIVE
Explaining the standards
A running series of plain language explainers on Australian accounting standards. Worked examples, real numbers, and the common mistakes auditors catch.
Read the explainers →NEXT · IN PROGRESS
Building the tooling
Power BI and data work that turns reporting into clarity, and an AI reporting assistant in progress. Honest progress notes, no product hype.
▟ More soonWhat I write about
The topics, explained simply.
01
Standards Made Simple
One AASB standard at a time, explained the way you wish someone had explained it to you.
02What Changed
New and amended standards, effective dates, and transition rules, minus the 80 pages.
03The Judgement Calls
The grey areas where two qualified accountants disagree, and how to reason through them.
04From Standards to Numbers
How a standard becomes a real calculation, a reconciliation, or a Power BI model.
05Excel for Accountants
Power Query and VBA for real finance tasks, always anchored to a trial balance or a ledger.
Latest writing
All articles →Joint venture or joint operation? Why the same deal gets two very different sets of books
Under AASB 11 the label on a deal does not decide the accounting. Rights and obligations do. Here is how to classify a joint arrangement and the two methods that follow, in plain language.
Read →How to Clean a Messy Bank Statement in Power Query
A plain language Power Query walkthrough for accountants. Turn a messy bank export into a tidy table that is ready for reconciliation, step by step, in Excel.
Read →Follow along
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