Our November 2022 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
SUSTAINABILITY
► Introducing BDO’s 2022 Sustainability Report
This report looks at the material issues we have identified or addressed in FY22, along with the initiatives we’ve delivered for our people and clients, the planet, economic prosperity and upholding our governance principles.
- Sustainability and ESG Perspective on Federal Budget October 2022
- Sustainability reporting: a global quagmire
- Picking up steam: sustainability reporting is on the rise
- Q3 2022 Sustainability Reporting Update - International Sustainability Reporting Bulletin
- Watch our most recent ESG webinar – ESG-linked remuneration
- Register now to secure your spot at our last webinar for 2022 about ESG due diligence
INTERNATIONAL DEVELOPMENTS
- New rules for classifying liabilities from 1 January 2024
- IFRIC agenda decision - Lessor forgiveness of lease payments
- Hyperinflationary economies at 31 October 2022 and why this matters for your financial statements
AUSTRALIAN DEVELOPMENTS
- ASIC focusing on non-disclosure of business risks in the Operating and Financial Review of listed entities
- ASX to strictly enforce lodgment deadline rules from 1 January 2023
- Permissible non-assurance services and communication requirements for public interest entity audit clients will change
PREPARING GENERAL PURPOSE FINANCIAL REPORTS
- Proceeds from selling items before property, plant and equipment is ready for intended use – Deduct off cost or recognise as income?
- Supply chain disruptions, higher prices, and accounting standard changes – What this means for 31 December 2022 financial statements
NOT-FOR-PROFIT ENTITIES
USEFUL RESOURCES
- Watch our most recent webinar – Tricks and traps of revenue recognition
- BDO monthly webinars - Register now for our remaining 2022 webinars
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts