This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • IFRS Publications

IFRS PUBLICATIONS

Global IFRS Resources

BDO's global International Financial Reporting Standards (IFRS) group produces a range of publications and reference materials for clients and staff to keep up to date with the latest developments.

View the latest publications by category below.

The following are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards.

These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. They are not intended to address the particular circumstances of any particular individual or entity, and do not contain any Australian-specific disclosures.

2020 31 December 2020 IFRS Illustrative Disclosures - COVID-19 Supplement (December 2020)

31 December 2020 Illustrative IFRS Disclosures

2020 IFRS Illustrative Financial Statements (December 2020)  IFRS Illustrative Financial Statements (December 2020)
2020

Interim IFRS Illustrative Financial Statements (June 2020)

Interim IFRS Illustrative Financial Statements (June 2020)

2019  IFRS Illustrative Financial Statements (December 2019) IFRS Illustrative Financial Statements (December 2019)
2019

Interim IFRS Illustrative Financial Statements (June 2019)

Interim IFRS Illustrative Financial Statements (June 2019)

 2018

IFRS Illustrative Financial Statements (December 2018)

IFRS Illustrative Financial Statements (December 2018)

 2018

Interim IFRS Illustrative Financial Statements (June 2018)

Interim IFRS Illustrative Financial Statements (June 2018)

These publications provide guidance in addressing the practical issues when applying key aspects of IFRSs.

IFRS IN PRACTICE 2020/2021 - IAS 36 Impairment of Assets
Download the file here


IFRS IN PRACTICE 2019/2020 - IFRS 16 Leases
Download the file here


IFRS IN PRACTICE 2019 - IFRS 9 Financial Instruments
Download the file here


IFRS IN PRACTICE 2019/2020 - Applying IFRS 9 to Related Company Loans in the Real Estate Sector
Download the file here


IFRS IN PRACTICE 2019/2020 - Applying IFRS 9 to Related Company Loans
Download the file here


IFRS IN PRACTICE 2019 - IFRS 15 Revenue from Contracts with  Customers
Download the file here


IFRS IN PRACTICE 2019 - IFRS 15 Revenue from Contracts with  Customers - Transition
Download the file here


They provide a high level overview of each IFRS and Interpretation:

IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. IFRS at a Glance includes all IFRSs issued and amended to 31 December 2020. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page.

Download the file here


IFRS for SMEs at a Glance January 2019 (for periods beginning on or after 1 January 2019)
Download the file here


IFRS for SMEs at a Glance July 2018 (for periods beginning on or after 1 July 2018)
Download the file here


Get regular updates on the discussions and agenda of IFRS Interpretation committee about key specific areas of IFRS with comments from BDO Global IFR advisory team.

IFR bulletin: 2021/06 - Classification of Liabilities as Current or Non-Current: FAQs
Download the file here


IFR bulletin: 2021/05 - IASB Proposes Extension to COVID-19 Practical Expedient (IFRS 16)
Download the file here


IFR bulletin: 2021/04 - IASB Publishes Exposure Draft - Regulatory Assets & Regulatory Liabilities
Download the file here


IFR bulletin: 2021/03 - Going Concern - IFRS Foundation publishes guidance on disclosures
Download the file here


IFR bulletin: 2020/14 - Effects of Climate-Related Matters on Financial Statements
Download the file here


IFR bulletin: 2020/13 - IFRS Foundation Trustees Consider Sustainability Reporting
Download the file here


IFR bulletin: 2020/12 - Implications of COVID-19 for Lessors
Download the file here


IFR bulletin: 2020/11 - Accounting for Rent Concessions: Lessee FAQs
Download the file here


IFR bulletin: 2020/10 - IASB Issues Amendments to IFRS 17, Insurance Contracts
Download the file here


IFR bulletin: 2020/09 - Impairment Implications of COVID-19 (IFRS 9)
Download the file here


IFR bulletin: 2020/08 - IASB Issues Amendments to IFRS 16: COVID-19 Related Rent Concessions
Download the file here


IFR bulletin: 2020/07 - Impairment Implications of COVID-19 (IAS 36)
Download the file here


IFR bulletin: 2020/06 - Amendments to IFRS 16 Proposed by IASB for Lessees
Download the file here


IFR bulletin: 2020/05 - IASB responds to question about IFRS 16 and COVID-19
Download the file here


IFR bulletin: 2020/04 - IASB Concludes on Amendments to IFRS 17, Insurance Contracts
Download the file here


IFR bulletin: 2020/03 - Potential Effects of Coronavirus Outbreak on 2020 Reporting Periods and Onward
Download the file here


IFR bulletin: 2020/02 - Potential Effects of Coronavirus Outbreak on 31 December 2019 Year end Financial Reporting
Download the file here


IFR bulletin: 2020/01 - IASB Issues Amendments to IAS 1 - Classification of Liabilities as Current or Non-current
Download the file here


IFR bulletin: 2019/04 - IFRIC Issues Final Agenda Decision for an Assessment of the Lease Term (IFRS 16)
Download the file here


IFR bulletin: 2019/03 - ESMA Issues Public Statement on the Recognition of Deferred Tax Assets
Download the file here


IFR bulletin: 2019/02 - IASB Proposes Amendments to IFRS 17, Insurance Contracts
Download the file here


IFR bulletin: 2019/01 - Effects of IFRS 9, 15 and 16 on Business Combination Accounting
Download the file here


IFR bulletin: 2018/09 - ESMA Public Statement - European Common Enforcement Priorities for 2018 Financial Statements
Download the file here


IFR bulletin: 2018/08 - Amendments to IAS 1 and IAS 8 - Definition of Material
Download the file here


IFR bulletin: 2018/07 - Amendments to IFRS 3 - Definition of a Business
Download the file here


IFR bulletin: 2018/06 - Deferral of Effective Date for IFRS 17 Insurance Contracts
Download the file here


IFR bulletin: 2018/05 - IFRS Interpretations Committee - Agenda Decisions (September 2018)
Download the file here


IFR bulletin: 2018/04 - ESMA's 22nd Extract from the EECS's Database of Enforcement
Download the file here


IFR bulletin: 2018/03 - IFRS Interpretations Committee - Agenda Decisions (June 2018)
Download the file here


IFR bulletin: 2018/02 - Inflation in Argentina - Applicability of IAS 29 Financial Reporting in Hyperinflationary Economies
Download the file here


IFR bulletin: 2018/01 - IFRS Interpretations Committee - Agenda Decisions (January and March 2018)
Download the file here

For older bulletins please visit BDO Global website here