Corporate Reporting Insights - July 2023

Our July 2023 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

SUSTAINABILITY

• Inspiring tomorrow – Fonz Moto
• ACCU sales are now primary production income
• International Sustainability Reporting Standards Bulletin – ISSB issues IFRS S1 and IFRS S2
• Register now to attend our next sustainability webinar on 26 July or the rest of the series
• Watch our most recent ESG webinar – Approaching 30 June and your sustainability report

INTERNATIONAL DEVELOPMENTS

• Effects of climate-related matters on financial statements
• Five scope exclusions for non-insurers applying IFRS 17 Insurance Contracts

AUSTRALIAN DEVELOPMENTS

• More financial reporting obligations for registrable superannuation entities from 1 July 2023

NOT-FOR-PROFIT ENTITIES

• Large charities to disclose key management personnel (KMP) compensation

USEFUL RESOURCES

• Watch our most recent IFRS & Corporate Reporting webinar – The challenges of applying lease accounting practices
• New BDO IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts