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29 November 2020

BDO has published IFR Bulletin 2020/14 – Effects of Climate-Related Matters on Financial Statements. This publication summarises how entities may consider climate-related matters when preparing financial statements in accordance with IFRS. It also summarises recent IASB activities relating to...

/en-gb/insights/ifr-bulletin-2020-14-–-effects-of-climate-related-matters-on-financial-statements
28 October 2020

The impact of the coronavirus pandemic on the Middle East and global economies has been severe and has led to significant changes in demand across all economic sectors. The speed and strength of the Middle East and global economic recovery will depend in large part on the success of public health...

/en-gb/insights/rethinking-the-audit-committee-9-areas-for-consideration-en
07 October 2020

The Trustees of the IFRS Foundation have released a consultation paper outlining how they may be involved  in setting global standards for non-financial reporting with an initial focus on sustainability and climate change.  These changes could have a significant effect on reporting issuers...

/en-gb/insights/ifrs-foundation-trustees-consider-sustainability-reporting
17 August 2020

This update summarises all IFRS standards into 1-5 pages each, and includes all IFRS standards and amendments issued up until 30 June 2020. If you are looking for a concise summary of the requirements of IFRS, this publication series is a great tool for CFOs, students and anyone looking to...

/en-gb/insights/ifrs-at-a-glance-as-at-30-june-2020
10 August 2020

This publication answers dozens of questions that lessees have been asking with regards to the recent amendments to IFRS 16: COVID-19 related rent concessions. The Bulletin answers how to assess whether a lessee may apply the practical expedient, how the underlying calculations should be done...

/en-gb/insights/ifr-bulletin-–-accounting-for-rent-concessions-lessee-faqs
10 August 2020

BDO has released its most up to date guidance on IAS 36, Impairment of Assets. The recent effects of COVID-19 have highlighted the amount of complexity that may arise as entities apply IAS 36 to test for impairment on their PP&E, lease assets, goodwill and intangibles.The publication may be...

/en-gb/insights/ifrs-in-practice-2020-2021
05 August 2020

This publication includes explanations and illustrative disclosures for 30 June 2020 year-ends, including illustrative disclosures that may be required due to the effects of COVID-19. These include impairment of assets, applying the amendments to IFRS 16: COVID-19 related rent concessions, and...

/en-gb/insights/bdo-releases-illustrative-interim-financial-statements
28 July 2020

The new DIFC - Data Protection Law, which came into force from 1 July 2020, prescribes rules and regulations regarding the collection, handling, disclosure and use of personal data in the DIFC. This Law repeals and replaces the Data Protection Law, being Law No. 1 of 2007. While the Data...

/en-gb/insights/a-snapshot-of-difc-data-protection-law-(dpl)-2020
26 July 2020

The Federal Tax Authority has changed the zero-rating conditions for the export of services. The change replaces the word “or” with the word “and” in the definition of ‘outside the State’ in one of the conditions.Whilst this might appear to be a simple amendment, it has far reaching impacts on...

/en-gb/insights/zero-rating-exported-services-narrowing-the-scope
Displaying 1 - 10 of 16
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