Corporate Reporting Insights - December 2023
Our December 2023 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
Webinars
Register now for our 2024 complimentary webinars on IFRS and corporate reporting, and sustainability.
Australian developments
International developments
- IASB discontinues its business combinations under common control project
- IASB releases exposure draft – Financial Instruments with Characteristics of Equity
- ESMA ‘Heat is On’ Report - Practical illustrations for integrating climate disclosures into financial reports
Not-for-profit entities
- Update on proposed Tier 3 financial reporting framework for private sector not-for-profit entities (NFPs)
- Watch our most recent not-for-profit webinar – Getting ready for 31 December 2023 reporting season
Sustainability
- Australian Government signals its intention for transformation in our financial reporting architecture
- Will new ESG reporting regulations uncover existing risk for your company?
- IFRS Foundation launches sustainability knowledge hub at COP28
- Momentum builds globally for climate-related reporting at COP28
- GHG Protocol - Measuring downstream Scope 3 emissions
- Unlocking ESG opportunities
- Register now to attend our next sustainability webinar on 31 January 2024 or the rest of the series
- Watch our most recent ESG webinars – GHG Protocol - Measuring Scope 3 emissions - Part 2 and GHG Protocol – Exploring decarbonisation strategies
Useful resources
- Watch our most recent IFRS & Corporate Reporting webinar – Accounting for business combinations and consolidations
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts