Corporate Reporting Insights - March 2023

Our March 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

• ACCC lifts the lid on greenwashing
• Sustainability Leaders Summit | Transforming business for the better
• The resilient middle market – views on ESG
• What your business needs to consider when making an emissions reduction plan
• ESG and digitisation: an introduction to technology’s role in enabling ESG
• Register now to attend our next sustainability webinar on 12 April or the rest of the series
• Watch our most recent ESG webinars – Sustainability spotlight: TCFD and ISSB 

NEW ELEARNING COURSES

• Two new eLearning courses – Consolidated financial statements (IFRS 10) and Income of not-for-profit entities (AASB 1058)

AUSTRALIAN DEVELOPMENTS

• Payment Times Performance Tracker to June 2022

PREPARING GENERAL PURPOSE FINANCIAL REPORTS

• Increasing interest rates and discounting provisions
• When is a provision no longer a provision?

NOT-FOR-PROFIT ENTITIES

• Reminder: Have your say on proposals to simplify accounting for private sector not-for-profit Tier 3 entities by 31 March 2023
• Have your say on NFP accounting – income recognition, control, related party disclosures and more

PUBLIC SECTOR ENTITIES

• AASB issues long-awaited fair value measurement guidance for not-for-profit public sector entities

USEFUL RESOURCES

• Watch our most recent IFRS & Corporate Reporting webinar – What does IFRS S1 mean for Australian entities/organisations?
• New BDO IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts