New BDO resources and publications

Australian resources

The IFRS Advisory section of our website includes training materials on IFRS and other financial reporting issues including the following webinars (one hour video recorded presentations presented live on a monthly basis).

Recent webinars include:

Month	Topic
October 2017	The New AASB 16 – Recognition and Measurement
September 2017	The New AASB 16 – Identifying a Lease and Determining the Lease term
August 2017	The New AASB 15 – Determining and Allocating the Transaction price to the Performance Obligations
July 2017	The New AASB 15 – Identifying the Contract and the Separate Performance Obligations in the Contract
June 2017	Overview of the New IFRS 15 Revenue from Contracts with Customers
May 2017	Financial Reporting Update – Getting ready for 30 June 2017
April 2017	The new AASB 9 Financial Instruments – Impairment requirements
March 2017	The New AASB 9 Financial Instruments – Classification and Measurement Requirements
March 2017	The New AASB 1058 Income of Not-for-Profit Entities
February 2017	Overview of the New AASB 16 Leases

Please register for the remaining webinars in 2017.

BDO Global resources

The Audit section of our website includes a range of publications on IFRS issues. Look for the ‘Global IFRS Resources’ link which includes resources such as:

• IFRS at a Glance – ‘one page’ and short summaries of all IFRS standards.
• Need to Knows – updates on major IASB projects and highlights practical implications of forthcoming changes to accounting standards.  Recent Need to Knows include IFRS 15 Revenue from Contracts with Customers – IFRS v US GAAP Differences (Dec 2016), IFRS 16 Leases (July 2016),  IFRS 9 (2014) Financial Instruments – Classification and Measurement (April 2015), IFRS 9 Financial Instruments - Impairment of Financial Assets (Dec 2014), IFRS 15 Revenue from Contracts with Customers (Aug 2014) and Hedge Accounting (IFRS 9 Financial Instruments) (Jan 2014).
  
  IFRS in Practice – practical information about the application of key aspects of IFRS, including industry specific guidance. Recent IFRS in Practice include IFRS 16 Leases (March 2017), 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 (May 2014), Distinguishing between a business combination and an asset purchase in the extractives industry (March 2014), IAS 36 Impairment of Assets (Dec 2013) and Common Errors in Financial Statements – Share-based Payment (Dec 2013).

• Comment letters on IFRS standard setting – includes BDO comments on various projects of international standard setters, including Exposure Drafts and other Discussion Papers, when it is considered that the issue is significant to the BDO network and its clients. Latest comment letters include IASB ED 2017 02 Improvements to IFRS 8 Operating Segments, IASB ED 2017 03 Prepayment Features with Negative Compensation, IASB ED 2017 01 Annual Improvements 2015-2017 Cycle, IASB 2016 01 Definition of a Business and Accounting for Previously Held Interests – Proposed amendments to IFRS 3 and IFRS 11,IASB ED 2015-08 IFRS Practice Statement: Application of Materiality to Financial Statements, IASB ED 2015-3 Conceptual Framework for Financial Reporting, IASB ED 2015-05 Proposed amendments to IAS 19 and IFRIC 14 and IASB ED 2015-1 Classification of Liabilities.