This page contains resources to guide you through the financial reporting requirements when dealing with consolidations, joint arrangements and investments in associates.
BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
The following publications have been produced by the BDO Global IFRS group:
A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.
Practical information about the application of key aspects of IFRS, including industry specific guidance.
IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:
SEPARATE FINANCIAL STATEMENTS
INVESTMENT IN ASSOCIATES
INVESTMENT ENTITIES
CONSOLIDATIONS
JOINT OPERATIONS
DISCLOSURE OF INTERESTS IN OTHER ENTITIES
Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:
SEMINARS - pre-recorded two-hour webinars that provide a high-level overview of the accounting standard, as well as a question and answer case study booklet:
ELEARNING - self-paced interactive web-based eLearning modules that provide an in-depth understanding of the key aspects of the accounting standard and requires participants to read and answer questions relating to the content:
BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.