IFRS and AASB technical resources and publications.
Our new IFRS and corporate reporting resources combine all BDO’s publications and training materials for specific topics in one location.
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, 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.
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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.
This series provides guidance in addressing the practical issues when applying key aspects of IFRSs.
The latest editions include:
Other editions of IFRS in Practice include:
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.
Businesses today face an ever-expanding range of accounting issues in additional to the 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.
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
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
Recent ASIC media releases – Focus areas under COVID-19 and results of December 2019 financial reporting surveillance
Reporting deadlines for unlisted entities – ASIC gives one month COVID-19 extensions for balance dates ending 31 December 2019 to 31 March 2020
More relief in AASB 1 for entities transitioning to general purpose Simplified Disclosures financial statements
It's final – From 2022, special purpose financial statements will be history, and RDR replaced by Simplified Disclosures
01 August 2022
23 June 2022
24 May 2022
22 April 2022