2022 was a milestone year in the development of sustainability reporting standards. The ISSB, EFRAG and the US SEC all made significant strides in developing their own sustainability standards. Read BDO's 31 December 2022 year-end Sustainability Reporting Update for information on developments by...
Hier erfahren Sie unmittelbar nach den Sessionen der eidgenössischen Räte von den aktuellsten Entwicklungen – klar strukturiert und auf das Wesentliche reduziert. So stellen Sie sicher, nichts zu verpassen und Relevantes umzusetzen.
BDO has released an update to its IFRS At a Glance publication series. IFRS At a Glance summarises all IFRS standards in a few pages and includes all IFRS standards and amendments issued up to 31 December 2022. IFRS At a Glance also includes a link to IFRS FAQs released by BDO. The FAQs cover...
BDO has released IFR Bulletin 2023/01 summarising the activities in standard setting by IASB during the year 2022. The Bulletin provides a concise list of standards and amendments that became effective during the last year or will become effective in the coming years. It also provides a snapshot...
Factors such as the COVID-19 pandemic, evolving geo-political risks, energy supply shortages, and inflationary pressures are leading to an uncertain economic environment. There are numerous accounting implications across multiple areas such as going concern assessments, judgements and estimates...
As the end of 2022 approaches, the list of hyperinflationary economies has continued to evolve rapidly due to deteriorating economic conditions and high inflation in several countries. BDO's IFR Bulletin summarises the countries expected to become hyperinflationary in 2022, as well as an updated ...
BDO has published the 2022/2023 update to IFRS In Practice - Accounting for Convertible Notes. This publication sets out BDO's views on the application of IAS 32 and IFRS 9 to many complex fact patterns. It also includes a useful practice aid for classifying components of financial instruments...
BDO has published its 31 December 2022 Illustrative IFRS Financial Statements. This update includes disclosures relating to the adoption of amendments to IAS 16, IAS 37 as well as information about other standards that have been issued, but are not yet effective.
BDO has published the 2022/2023 update to many of the IFRS In Practice publications. IFRS In Practice is our in-depth series of publications on the application of IFRS Accounting Standards. These publications include dozens of worked examples and practical insights into how IFRS is applied in...