Corporate Reporting Insights - June 2022

Our June 2022 edition of Corporate Reporting Insights keeps you up-to-date with the latest Australian and global developments in corporate financial and sustainability reporting.

SUSTAINABILITY

• Measure to manage: Sustainability reporting
• Is FY23 the year of the sustainability report?
• Australian regulators are closing in on greenwashing
• What does the Federal Election mean for corporate sustainability plans?
• Watch our most recent ESG webinar - Calculate your ESG maturity

BDO IFRS TRAINING SEMINARS AND ELEARNING

• Two new eLearning courses and four new seminars available on IFRS Training Hub

AUSTRALIAN DEVELOPMENTS

• What’s new for 30 June 2022 annual and half-year financial reports?
• AFS licensees required to prepare Tier 1 financial statements for 30 June 2022
• ASIC focus areas for 30 June 2022 financial reports

GETTING READY FOR GENERAL PURPOSE FINANCIAL STATEMENTS

• Exemptions from preparing consolidated financial statements
• Changes to constitution and banking agreements from 1 July 2021 may trigger GPFS
• Disclosing related party transactions - Who is a related party?

NOT-FOR-PROFIT ENTITIES

• ACNC guidance - Who is a related party?
• Watch our most recent NFP webinar - Getting ready for 30 June 2022 reporting

INTERNATIONAL DEVELOPMENTS

• IFRIC agenda decision - Principal versus agent: software resellers

OTHER

• Watch our recent webinar – Simplifying the lease accounting process
• BDO monthly webinars – Register for remaining 2022 webinars now
• New IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts