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13 February 2019
05 February 2019
04 February 2019
31 January 2019
28 January 2019
15 January 2019
IFRS & AASB technical resources and publications.
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.
Provide detailed guidance on the application of new standards or detailed analysis of the key proposals in exposure drafts issued by the International Accounting Standards Board. Need to Knows highlight the practical implications of forthcoming changes.
The latest edition of Need to Know, IFRS 15 Revenue from Contracts with Customers - IFRS v US GAAP Differences covers the differences for accounting for revenue between IFRS 15 and the US Topic 606 which apply from 1 January 2018.
Other recent editions of Need to Knows include:
IFRS 16 Leases
IFRS 9 (2014) Financial Instruments - Classification and Measurement (Apr 2015)
IFRS 9 Financial Instruments - Impairment of Financial Assets (Dec 2014)
IFRS 15 Revenue from Contracts with Customers (Aug 2014)
IFRS 9 (2010) Financial Instruments – Classification and Measurement
IFRS 10 Consolidated Financial Statements
Hedge Accounting (IFRS 9 Financial Instruments)
IFRS 11 Joint Arrangements
IFRS 13 Fair Value Measurement
View the full Need to Knows catalogue.
This series provides guidance in addressing the practical issues when applying key aspects of IFRSs.
The latest editions, IFRS in Practice – IFRS 15 Revenue from Contracts with Customers, and IFRS in Practice – IFRS 15 Revenue from Contracts with Customers – Transition (both updated March 2019) provide an updated discussion and examples of issues that companies have encountered when implementing IFRS 15, including during the transition process, and An Overview of IFRS 6 Exploration for and Evaluation of Mineral Resources (updated March 2019) summarises the requirements of IFRS 6 Exploration for and Evaluation of Mineral Resources, and looks at a number issues which often arise in practice.
Other editions of IFRS in Practice include:
Applying IFRS 9 to Related Company Loans in the Real Estate Sector (Sep 2018)
Applying IFRS 9 to Related Company Loans (May 2018)
IFRS 9 Financial Instruments (May 2018)
IFRS 16 Leases (February 2018)
IFRS 15 Revenue from Contracts with Customers (February 2018)
IFRS 15 Revenue from Contracts with Customers: Transition (July 2016)
IFRS 11 Joint Arrangements (Feb 2016)
IAS 7 Statement of Cash Flows
Distinguishing between a business combination and an asset purchase in the extractives industry
IFRS in Practice IAS 36 Impairment of Assets
Common Errors in Financial Statements - Share-based Payment
An overview of IFRS 6 Exploration for and Evaluation of Mineral Resources
Accounting for Commodity Loans
Accounting for convertible notes
These provide a high level overview of each IFRS and Interpretation.
View the full IFRS at a Glance catalogue.
These are short summaries on newly released standards, exposure drafts and discussion papers, identifying at a high level:
View the full IFRS News at a Glance catalogue.
IFR Bulletins are summaries of newly released standards, exposure drafts and discussion papers.
View the full IFR Bulletins catalogue.
21 March 2019
20 March 2019
Aletta Boshoff and Kevin Frohbus present webinar - Practical Issues when...
22 February 2019
February 2019 edition of accounting news.
30 January 2019
Kevin Frohbus and Aletta Boshoff present webinar: Practical Issues when...
18 December 2018
A summary of changes to the financial reporting landscape for 31 December...
12 December 2018
BDO is pleased to invite you to register for our Financial Reporting and...