Corporate Reporting Insights – September 2024

Our September 2024 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

Sustainability

• Mandatory climate reporting in Australia: Your questions answered
• Australian sustainability reporting standards expected soon
• ASIC continues to take action on greenwashing
• The intersection of AI on ESG
• Using climate-related scenario analysis to assess climate resilience

IFRS® Accounting Standards developments

• New disclosures for loan arrangements with covenants
• Reminder: Cash and cash equivalents
• Accounting for the sale of carbon credits generated by carbon abatement activities
• Contingent consideration to vendors: Acquisition consideration or post-combination services?

Not-for-profit entities

• More decisions about the Tier 3 financial reporting framework for private sector not-for-profit entities (NFPs)

Useful resources

• Register now to attend our next IFRS & Corporate Reporting webinar on 23 October or the rest of the series
• Register now to attend our next sustainability webinar on 25 September or the rest of the series
• Watch our most recent IFRS & Corporate Reporting webinars – Common disclosure mistakes and Update on financial and sustainability reporting - Preparing for 30 June 2024

• Watch our most recent ESG webinar – Using climate-related scenario analysis to assess climate resilience
• New BDO IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts