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29 May 2017
23 May 2017
09 May 2017
IFRS & AASB technical resources and publications.
BDO’s global International Financial Reporting Standards (IFRS) group produces a range of publications and reference materials for clients and staff to keep up to date with the latest developments.
View the latest publications by category below.
Provide detailed guidance on the application of new standards or detailed analysis of the key proposals in exposure drafts issued by the International Accounting Standards Board. Need to Knows highlight the practical implications of forthcoming changes.
The latest edition of Need to Know, IFRS 15 Revenue from Contracts with Customers - IFRS v US GAAP Differences covers the differences for accounting for revenue between IFRS 15 and the US Topic 606 which apply from 1 January 2018.
Other recent editions of Need to Knows include:
IFRS 16 Leases
IFRS 9 (2014) Financial Instruments - Classification and Measurement (Apr 2015)
IFRS 9 Financial Instruments - Impairment of Financial Assets (Dec 2014)
IFRS 15 Revenue from Contracts with Customers (Aug 2014)
IFRS 9 (2010) Financial Instruments – Classification and Measurement
IFRS 10 Consolidated Financial Statements
Hedge Accounting (IFRS 9 Financial Instruments)
IFRS 11 Joint Arrangements
IFRS 13 Fair Value Measurement
View the full Need to Knows catalogue.
This series provides guidance in addressing the practical issues when applying key aspects of IFRSs.
The latest edition, IFRS 16 Leases (March 2017) summarises the requirements of IFRS 16 and uses practical examples to illustrate practical application issues.
Other editions of IFRS in Practice include:
IFRS 15 Revenue from Contracts with Customers (December 2016)
IFRS 15 Revenue from Contracts with Customers: Transition (July 2016)
IFRS 11 Joint Arrangements (Feb 2016)
IFRS 9 Financial Instruments (Oct 2015)
IAS 7 Statement of Cash Flows
Distinguishing between a business combination and an asset purchase in the extractives industry
IFRS in Practice IAS 36 Impairment of Assets
Common Errors in Financial Statements - Share-based Payment
An overview of IFRS 6 Exploration for and Evaluation of Mineral Resources
Accounting for Commodity Loans
Accounting for convertible notes
These provide a high level overview of each IFRS and Interpretation.
View the full IFRS at a Glance catalogue.
These are short summaries on newly released standards, exposure drafts and discussion papers, identifying at a high level:
View the full IFRS News at a Glance catalogue.
IFR Bulletins are summaries of newly released standards, exposure drafts and discussion papers.
View the full IFR Bulletins catalogue.
21 August 2017
In this edition, we highlight key issues for directors and CEOs to consider...
20 July 2017
Aletta Boshoff presents The New AASB 15 – Identifying the Contract and the...
13 July 2017
In reading and reviewing the 30 June 2017 financial reports, directors should...