<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"><channel><title>Yao Labs</title><description>Australian accounting standards (AASB) explained in plain language by Yao, a CPA in Australia. Clear, practical, grounded in real reporting.</description><link>https://yaolabs.io/</link><item><title>Climate reporting just became law in Australia: who reports, when, and what</title><link>https://yaolabs.io/blog/climate-reporting-australia-aasb-s2/</link><guid isPermaLink="true">https://yaolabs.io/blog/climate-reporting-australia-aasb-s2/</guid><description>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.</description><pubDate>Tue, 16 Jun 2026 00:00:00 GMT</pubDate><category>What Changed</category><category>AASB</category><category>ESG</category><category>Accounting</category></item><item><title>Joint venture or joint operation? Why the same deal gets two very different sets of books</title><link>https://yaolabs.io/blog/joint-venture-or-joint-operation-aasb-11/</link><guid isPermaLink="true">https://yaolabs.io/blog/joint-venture-or-joint-operation-aasb-11/</guid><description>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.</description><pubDate>Sun, 14 Jun 2026 00:00:00 GMT</pubDate><category>The Judgement Calls</category><category>AASB</category><category>Accounting</category></item><item><title>How to Clean a Messy Bank Statement in Power Query</title><link>https://yaolabs.io/blog/clean-bank-statement-power-query/</link><guid isPermaLink="true">https://yaolabs.io/blog/clean-bank-statement-power-query/</guid><description>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.</description><pubDate>Sat, 13 Jun 2026 00:00:00 GMT</pubDate><category>Excel for Accountants</category><category>Excel</category><category>Power Query</category></item></channel></rss>