Blogs

Big clients now need supplier emissions data for their AASB S2 climate reports. A CPA's guide for AU construction, EPC and solar subbies on what to prepare and how to answer.

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 17 June 2026 TL;DR. Most AU carbon-credit operators are recognising ACCU revenue at the WRONG point. The common error: recognise at sale (cash hits). The correct treatment under AASB 138 (Intangible Assets): recognise at issue from the Clean Energy Regulator. Balance-sheet impact: $200k–$800k of unrecognised intangible asset for a mid-tier operator.Key TakeawaysRecognise at issue from CER, not at sale. A

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. TechEdge Accounting is the Outsourced Finance Office for AU project-based businesses in five specialist verticals: construction & civil, EPC contractors, solar installers, renewables developers, and carbon-credit operators. Each vertical has its own AASB recognition complexity, cash flow rhythm, and regulatory exposure — generalist accountants struggle here. We don't.Key TakeawaysCons

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. ACCU (Australian Carbon Credit Unit) accounting under AASB 138 has three recognition pathways depending on operator type: ERF project developer (recognise on Clean Energy Regulator issuance), trader (intangible asset held at cost or revaluation), or safeguard mechanism liable entity (provision under AASB 137 until ACCUs surrendered). The choice has a ~30-50% NPAT impact across the lif