Corporate Reporting Insights - October 2022

Our October 2022 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

AUSTRALIAN DEVELOPMENTS

• What the six recent interest rate increases mean for your 31 December 2022 financial statements
• The great resignation: How to keep your finance team intact
• ASIC updates Form FS 70 for AFS licensees
• November deadline looms for directors to apply for Director Identification Numbers

SUSTAINABILITY

• Influencers beware: Greenwashing police are stepping it up
• EU Corporate Sustainability Reporting Directive (CSRD) requirements as of October 2022
• Watch our most recent ESG webinar – Decarbonisation 101 
• Register now to attend our Sustainability Networking Forum on 26 October 2022
• Register now to secure your spot at our remaining 2022 ESG webinars

INTERNATIONAL DEVELOPMENTS

• Lease liabilities for sale and leaseback transactions to include variable lease payments that do not depend on an index or rate

NOT-FOR-PROFIT ENTITIES

• AASB seeks feedback on its proposals for simplified accounting requirements for Tier 3 not-for-profit private sector entities

PUBLIC SECTOR ENTITIES

• AASB makes decisions about fair value measurement by not-for-profit public sector entities
• Post-implementation review of accounting for service concession arrangements by grantors (AASB 1059)

USEFUL RESOURCES

• Watch our most recent webinar – Tricks and traps of revenue recognition
• BDO monthly webinars – please register for remaining 2022 webinars now
• New IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts