Corporate Reporting Insights – December 2024
Our December 2024 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
Australian financial reporting developments
IFRS® Accounting Standards developments
- IFRS® Accounting Standards in Practice – IFRS 18 Presentation and Disclosure in Financial Statements
- Illustrative annual financial statements for 31 December 2024
- Common errors in cash flow statements – Part 2
- How does the acquirer in a business combination account for the acquiree’s lease restoration provisions?
- Simplify your lease management
Not-for-profit entities
- NFPs - Getting ready for 31 December 2024
- Tier 3 proposals for simplified measurement by private sector NFPs
Sustainability
- 2024 ESG trends: Key global and Australian reporting developments
- Ten steps to a comprehensive sustainability report
- International Public Sector Accounting Standards Board (IPSASB) releases draft standard for climate-related disclosures in the public sector
- ASIC seeks feedback on proposed regulatory guidance for sustainability reporting
- Setting climate-related targets
- UN Environment Programme’s 2024 Emissions Gap Report: “No more hot air…please!”
Useful resources
- Register now to secure a spot in our IFRS & Corporate Reporting webinars for 2025
- Attend our last sustainability webinar, Climate-related disclosures in Australia on 18 December or register to attend our new 2025 webinar series.
- Watch our most recent IFRS & Corporate Reporting webinar – Update on financial and sustainability reporting – Preparing for 31 December 2024 and New IFRS 18 Presentation and Disclosure in Financial Statements
- Watch any of our ESG webinars
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts