Our April 2023 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
SUSTAINABILITY
- Bridging the gap between financial and sustainability reporting
- Connectivity - The future of integrated reporting
- The reinvigoration of Australia’s safeguard mechanism
- Sustainable finance - Transforming financial relationships
- Concessional treatment of Australian Carbon Credit Units for primary producers
- Introducing 'Sustainability Spotlight'
- Register now to attend our next sustainability webinar on 17 May or the rest of the series
- Watch our most recent ESG webinar – Getting the Board on board – the business case for sustainability
NEW ELEARNING COURSES
AUSTRALIAN DEVELOPMENTS
- Impairment testing – Can market capitalisation be used to determine fair value less costs of disposal?
- Reminder – Non-IFRS profit measures are not permitted in the statutory financial statements
- Six more listed entities add additional material business risk disclosure because of ASIC surveillance program
INTERNATIONAL DEVELOPMENTS
- When is the appropriate time to derecognise trade receivables and payables settled via electronic bank transfers?
- Can loans issued with ESG-linked features be classified and measured at amortised cost?
USEFUL RESOURCES
- Watch our most recent IFRS & Corporate Reporting webinar – What does IFRS S2 mean for Australian entities/organisations?
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts