Our September 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
- GHG Protocol – Overview of the scopes of emissions
- GHG Protocol – Identify and measure Scope 1 emissions in five steps
- Proposed path to assurance over sustainability reporting
- TCFD - Modelling in practice
- Delivering waste assets while minimising wasted time
- Inspiring tomorrow – Case Study: Australian Bay Lobsters
- Register now to attend our next sustainability webinar on 27 September or the rest of the series
- Watch our most recent ESG webinar – GHG Protocol – Measuring Scope 1 emissions
AUSTRALIAN DEVELOPMENTS
- Listed entities – Have you done your Operating and Financial Review (OFR) health check?
- Reminder to directors of CATSI registered entities to apply for Director Identification Numbers
INTERNATIONAL DEVELOPMENTS
- How does the acquirer in a business combination account for the acquiree’s lease restoration provisions?
- Month-to-month leases are not always short-term leases
- How to determine the exchange rate when a currency is not exchangeable into another currency
USEFUL RESOURCES
- Watch our most recent IFRS & Corporate Reporting webinar – Increased complexity when accounting for convertible notes
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts