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.

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.

Global IFRS resources

BDO’s global International Financial Reporting Standards (IFRS) group produces a range of publications and reference materials for clients and staff to keep up to date with the latest developments.

View the latest publications by category below

The following are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards.

These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. They are not intended to address the particular circumstances of any particular individual or entity, and do not contain any Australian-specific disclosures.

These provide a high level overview of each IFRS and Interpretation.

View the full IFRS at a Glance catalogue.

IFRS FAQs provide insights on frequently asked questions on a variety of IFRS topics. These FAQs incorporate BDO Global’s expertise as well as IFRS Interpretations Committee agenda decisions.

Sustainability/ESG reporting

Financial reporting in Australia

Businesses today face an ever-expanding range of accounting issues in addition to monitoring changes in international financial reporting standards (IFRS). BDO continually explores the Australian financial reporting landscape to identify those that matter most. We’ve compiled these resources based on our findings to help you learn more about key accounting and regulatory changes, and how they may affect your business or industry.

19/09/2023Listed entities – Have you done your Operating and Financial Review (OFR) health check?
19/09/2023Reminder to directors of CATSI registered entities to apply for Director Identification Numbers
23/08/2023Where should TCFD disclosures be presented in the annual reports of listed entities?
21/06/2023ASIC focus areas for 30 June 2023 financial reports
14/04/2023Impairment testing – Can market capitalisation be used to determine fair value less costs of disposal?
14/04/2023Reminder – Non-IFRS profit measures are not permitted in the statutory financial statements
14/04/2023Six more listed entities add additional material business risk disclosure because of ASIC surveillance program
24/02/2022ASIC calls for improved disclosure about material business risks in directors’ reports
16/12/2022ASIC focus areas for 31 December 2022 financial reports
17/11/2022ASIC focusing on non-disclosure of business risks in the Operating and Financial Review of listed entities
17/11/2022ASX to strictly enforce lodgment deadline rules from 1 January 2023
20/10/2022ASIC updates Form FS 70 for AFS licensees
20/10/2022November deadline looms for directors to apply for Director Identification Numbers
22/09/2022No extension of 30 June 2022 reporting deadlines for large grandfathered proprietary companies
24/08/2022Lodgement exemption for large grandfathered proprietary companies has been scrapped
24/08/2022ASIC relief for AFS licensees transitioning to general purpose financial statements
27/07/2022One month extension of reporting deadlines for unlisted entities
27/07/2022ASIC issues revised Form FS70 for AFS licensee reporting
27/07/2022Results from ASIC’s surveillance of 31 December 2021 financial reports
27/07/2022Changes to ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191
23/06/2022AFS licensees required to prepare Tier 1 financial statements for 30 June 2022
23/06/2022ASIC focus areas for 30 June 2022 financial reports
22/02/2022Impairment still the top area for ASIC surveillance of financial reports; followed by the OFR
16/12/2021One month extension of reporting deadlines for unlisted entities
16/12/2021Director Identification Number (ID) requirements for not-for-profit entities
23/11/2021More ASIC guidance for directors on the features of an audit committee that support audit quality
23/11/2021Director Identification Number (ID) requirements
21/10/2021Bed licences - Have you reviewed carrying amounts and estimated useful lives in 30 June 2021 financial statements?

ASIC focus areas and ASIC feedback from December 2020 surveillance program


ASIC extends reporting deadlines for 30 June 2021 financial statements


ASIC allows AFS licensees to include ROU assets in NTA and other calculations for financial requirements

23/04/2021ASIC adopts a ‘no action’ policy in relation to virtual AGMs and also extends time for holding AGMs for some entities

Results of ASIC’s 30 June 2020 financial reporting surveillance program


AFS licensees - ASIC consults on treatment of leased assets for NTA calculations


ASIC focus areas for 31 December 2020 financial statements

20/11/2020ASIC extends financial reporting deadlines again for listed and unlisted entities
22/09/2020The ASX’s one month extension to lodgement deadlines does not apply to foreign entities listed on the ASX

Recent ASIC media releases – Focus areas under COVID-19 and results of December 2019 financial reporting surveillance

28/07/2020ASIC to take ‘no action’ against AFS licensees that fail to meet financial resource requirements because of right-of-use assets recognised under IFRS 16 Leases  (Accounting News – July 2020)
25/06/2020Disclosure of auditors’ remuneration in 30 June 2020 financial reports – More detail required for ASX entities

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