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Displaying 1 - 9 of 12
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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
22 July 2020

The effects of COVID-19 will require entities to adjust their assumptions and systems that interact with the measurement of expected credit losses (ECL) in accordance with IFRS 9. BDO has released an IFR Bulletin on the key issues that are likely to arise due to COVID-19.Read our IFR Bulletinhere.

/en-gb/insights/ifr-bulletin-impairment-implications-of-covid-19-(ifrs-9-financial-instruments)
15 July 2020

Many international organisations are struggling to become compliant with applicable data privacy legislation in all countries where they have activities. This whitepaper supports them in getting clarity.The increase in cyber-attacks since the start of the pandemic has even made it more relevant...

/en-gb/insights/privacy-insights-2020
05 July 2020

Global businesses are vulnerable to events that damage their reputation and business leaders are increasingly aware of the need to show integrity. Business leaders also recognise that they need to be more proactive in managing these risks. 

/en-gb/insights/global-risk-landscape-2020-–-the-integrity-index
22 June 2020

BackgroundAs we navigate through uncertain time, we have observed rapid deterioration of financial health of economies and uncertainty over business outlook due to factors like fall in stock markets, foreign exchange fluctuation, lockdown followed by countries and freeze in international trades...

/en-gb/insights/specific-provisions-of-ias-36-–-impairment-of-assets-and-its-implication-on-financial-reporting-due
Displaying 1 - 10 of 12
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