Corporate Reporting Insights - October 2023

Our October 2023 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

INTERNATIONAL DEVELOPMENTS

• Time to clean up your accounting policies
• Expired leases in ‘hold over’ are not short-term leases
• 8 ways to make your financial statements say what you mean

AUSTRALIAN DEVELOPMENTS

• Simplified Disclosure introduced about International Tax Reform – Pillar Two Model Rules

NOT-FOR-PROFIT ENTITIES

• Do you need to track your related party transactions?
• Register now to attend our next not-for-profit webinar on 8 November to learn more about the latest developments in the NFP world and getting ready for the 31 December 2023 reporting season

SUSTAINABILITY

• An update on Australia’s Sustainability Reporting Standards implementation
• Understanding your supply chain is a must for modern slavery reporting
• Have you performed your climate risk assessment?
• Greenhouse Gas (GHG) Protocol - Measuring Scope 2 emissions
• Greenhouse Gas (GHG) Protocol – Overview of Scope 3 emissions
• Managing your supply chain and Scope 3 emissions
• ISSB congratulates Task Force on Nature-related Financial Disclosures on finalised recommendations
• Sustainability at a Glance – IFRS Sustainability Disclosure Standards at 30 June 2023
• Five key takeaways from the ISSB’s Integrated Thinking & Reporting Conference
• Sustainability Spotlight – Issue two
• Register now to attend our next sustainability webinar on 30 November or the rest of the series
• Watch our most recent ESG webinars – GHG Protocol - Measuring scope 2 emissions and GHG Protocol - Measuring scope 3 emissions – Part 1

USEFUL RESOURCES

• Watch our most recent IFRS & Corporate Reporting webinars – ‘Spring clean your balance sheet and Tricks and traps of tax effect accounting
• New BDO IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts