Subsequent Events (IAS 10/AASB 110)

Corporate Reporting Insights

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.

• Ukraine-Russia conflict – What it means for your financial statements and OFR (March 2022)
• Impact of Melbourne Stage 3 & 4 lockdowns on amounts recognised in 30 June 2020 financial statements and going concern assessments (August 2020).

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

IFRIC agenda decisions

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:

• Preparation of financial statements when an entity is no longer a going concern (June 2021) and eLearning​ and FAQ
• Reissuing previously issued financial statements (May 2013) and FAQ.