IFRS Resources

IFRS technical resources and publications

BDO’s IFRS & Corporate Reporting group in Australia produces the following publications to keep clients and staff informed about the latest regulatory and legislative changes, and financial and corporate reporting requirements for businesses.

Corporate Reporting Insights is your ‘go to’ place for financial reporting developments and all aspects of corporate reporting including sustainability and ESG reporting.

21/03/2024Corporate Reporting Insights - March 2024
22/02/2024Corporate Reporting Insights - February 2024
14/12/2023Corporate Reporting Insights - December 2023
16/11/2023Corporate Reporting Insights - November 2023
26/10/2023Corporate Reporting Insights - October 2023
20/09/2023Corporate Reporting Insights - September 2023
24/08/2023Corporate Reporting Insights - August 2023
21/07/2023Corporate Reporting Insights - July 2023
21/06/2023Corporate Reporting Insights - June 2023
24/05/2023Corporate Reporting Insights - May 2023
26/04/2023Corporate Reporting Insights - April 2023
23/03/2023Corporate Reporting Insights - March 2023
23/02/2023Corporate Reporting Insights - February 2023
16/12/2022Corporate Reporting Insights - December 2022
17/11/2022Corporate Reporting Insights - November 2022
20/10/2022Corporate Reporting Insights - October 2022
22/09/2022Corporate Reporting Insights - September 2022
24/08/2022Corporate Reporting Insights - August 2022
27/07/2022Corporate Reporting Insights - July 2022
23/06/2022Corporate Reporting Insights - June 2022
25/05/2022Corporate Reporting Insights - May 2022
22/04/2022Corporate Reporting Insights - April 2022
23/03/2022Corporate Reporting Insights - March 2022
22/02/2022Corporate Reporting Insights - February 2022
16/12/2021Accounting News - December 2021
23/11/2021Accounting News - November 2021
21/10/2021Accounting News - October 2021
23/09/2021Accounting News - September 2021
24/08/2021Accounting News - August 2021
22/07/2021Accounting News - July 2021
22/06/2021Accounting News - June 2021
24/05/2021Accounting News - May 2021
22/04/2021Accounting News - April 2021
19/03/2021Accounting News - March 2021
23/02/2021Accounting News - February 2021
17/12/2020Accounting News - December 2020
20/11/2020Accounting News - November 2020
22/10/2020Accounting News - October 2020
22/09/2020Accounting News - September 2020
24/08/2020Accounting News - August 2020
27/07/2020Accounting News - July 2020
25/06/2020Accounting News - June 2020
22/05/2020Accounting News - May 2020
22/04/2020Accounting News - April 2020
24/03/2020Accounting News - March 2020
24/02/2020Accounting News - February 2020
17/12/2019Accounting News - December 2019
21/11/2019Accounting News - November 2019
21/10/2019Accounting News, October 2019
23/09/2019Accounting News, September 2019
22/08/2019Accounting News, August 2019
22/07/2019Accounting News, July 2019
25/06/2019Accounting News, June 2019
20/05/2019Accounting News, May 2019
18/04/2019Accounting News, April 2019
21/03/2019Accounting News, March 2019
22/02/2019Accounting News, February 2019
18/12/2018Accounting News, December 2018
22/11/2018Accounting News, November 2018
22/10/2018Accounting News, October 2018
24/09/2018Accounting News, September 2018
20/08/2018Accounting News, August 2018
23/07/2018Accounting News, July 2018
21/06/2018Accounting News, June 2018
23/05/2018Accounting News, May 2018
17/04/2018Accounting News, April 2018
20/03/2018Accounting News, March 2018
19/02/2018Accounting News, February 2018
18/12/2017Accounting News, December 2017
20/11/2017Accounting News, November 2017
25/10/2017Accounting News, October 2017
22/09/2017Accounting News, September 2017
22/08/2017Accounting News, August 2017
25/07/2017Accounting News, July 2017
26/06/2017Accounting News, June 2017
18/05/2017Accounting News, May 2017
20/04/2017Accounting News, April 2017
08/03/2017Accounting News, March 2017
21/02/2017Accounting News, February 2017
19/12/2016Accounting News, December 2016
17/11/2016Accounting News, November 2016
20/10/2016Accounting News, October 2016
21/09/2016Accounting News, September 2016
17/08/2016Accounting News, August 2016
21/07/2016Accounting News, July 2016
20/06/2016Accounting News, June 2016
20/05/2016Accounting News, May 2016
21/04/2016Accounting News, April 2016
17/03/2016Accounting News, March 2016
19/02/2016Accounting News, February 2016

IFRS and Corporate Reporting resources by topic

This section includes the topics for which financial reporting resources have been combined.

BGO Global IFRS resources

Classification of loans as current or non-current

Classification of loans as current or non-current

BDO has published its IFRS in Practice which provides an overview of the new requirements for classifying loans with covenants as current or non-current. It also includes a flow chart to help in determining this classification, along with application of the flow chart to multiple scenarios. These new requirements are effective for annual reporting periods beginning on or after 1 January 2024.

Download publication

Accounting in times of uncertainty

Accounting in times of uncertainty

Factors such as the evolving geo-political risks, energy supply shortages, rising energy prices and inflationary pressures are leading to an uncertain economic environment. There are numerous accounting implications across multiple areas such as going concern assessments, judgements and estimates, impairment of non-financial assets, etc. This publication discusses many of these implications, and some of the reporting implications of climate-related matters, on the financial statements.

Download publication

Period end IFRS Accounting Standards Update

Period end IFRS Accounting Standards Update - 31 December 2023

BDO has released its period end IFRS Accounting Standards Update. This publication summarises the activities in standard setting by the IASB during the year 2023. It includes a concise list of standards that became effective during the past year or will become effective in the coming years. It also provides a snapshot of the IASB’s standard setting projects, maintenance projects and research projects, as well as the IFRS Interpretation Committee’s activities, including IFRIC agenda decisions.

Download publication

Illustrative annual financial statements 2023

Illustrative annual financial statements for the year ended 31 December 2023

BDO has published its 31 December 2023 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 1 Presentation of Financial Statements (disclosure of material accounting policy information) and IAS 12 Income Taxes (Pillar Two tax reform), as well as information about other standards that have been issued, but are not yet effective

Download publication

Note: These illustrative IFRS financial statements do not include any Australian-specific disclosures, including the remuneration report required by s300A of the Corporations Act 2001, AASB 1054 Australian Additional Disclosures and the requirements to present a directors’ report.

Illustrative interim financial statements for the half-year

Illustrative interim financial statements for the three months ended 31 March 2024

BDO has released illustrative interim financial statements for the three months ended 31 March 2024. This version includes illustrative disclosures relating to amendments to IFRS® Accounting Standards effective for annual reporting periods beginning on or after 1 January 2024 for the first time, including changes for supplier finance arrangements, and classification of liabilities as current or non-current.

Download publication

Note: These illustrative IFRS financial statements do not include any Australian-specific disclosures, including the requirements to present a directors’ report. 

Subscribe to corporate reporting insights

Sign up to receive our corporate reporting insights direct to your inbox.