IFRS PUBLICATIONS

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.

2023	BDO publishes IFRB 2023/09 Primary Financial Statements - Briefing on the Replacement to IAS 1	BDO publishes IFRB 2023/09 Primary Financial Statements - Briefing on the Replacement to IAS 1
2023	BDO has released Interim IFRS Illustrative Financial Statements (June 2023)	BDO has released Interim IFRS Illustrative Financial Statements (June 2023)
2023	BDO has released IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements	BDO has released IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements
2023	BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two Model Rules	BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two Model Rules
2023	BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measurement of Financial Instruments	BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measurement of Financial Instruments
2023	BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)	BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)
2022	BDO publishes Illustrative Financial Statements as at 31 December 2022	BDO publishes Illustrative Financial Statements as at 31 December 2022 - BDO
2022	IFRS Illustrative Interim Financial Statements - 30 June 2022	IFRS Illustrative Interim Financial Statements - 30 June 2022
2022	IFRB 2022/04 30 June 2022 period-end IFRS Update	IFRB 2022/04 30 June 2022 period-end IFRS Update
2022	Q1 Illustrative IFRS Financial Statements - 31 March 2022	Q1 Illustrative IFRS Financial Statements - 31 March 2022
2021	Interim IFRS Illustrative Financial Statements (December 2021)	IFRS Illustrative Financial Statements (30 December 2021)
2021	31 December 2021 IFRS Illustrative Disclosures - COVID-19 Supplement	IFRS Illustrative Disclosures 31 Dec 2021 COVID-19 Supplement
2021	Interim IFRS Illustrative Financial Statements (June 2021)	IFRS Illustrative Interim Financial Statements (30 June 2021)
2021	Interim IFRS Illustrative Financial Statements (March 2021)	Interim IFRS Illustrative Financial Statements (March 2021)
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.

BDO publishes IFRS In Practice 2022/2023 - Accounting for Convertible Notes

Download the file here

---

BDO publishes update to IFRS In Practice publication series - 2022/2023

Download the file here

---

IFRS in practice 2021/2022: IFRS 10 Consolidated Financial Statements
Download the file here

---

IFRS IN PRACTICE 2021/2022 - Accounting for convertible notes
Download the file here

---

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

---

IFRS in Practice 2020-2021: IFRS 15 Revenue from Contracts with Customers
Download the file here

---

IFRS in practice 2019-2020: IFRS 11 Joint Arrangements
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: As at 30 June 2021

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 30 June 2021. 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 AT A GLANCE: As at 31 December 2020

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.

BDO releases IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability

Download file here

---

BDO has released ISR Bulletin 2023/04 Q2 2023 Sustainability Reporting Update (updated till 31 July 2023)

Download file here

---

BDO has released IFR Bulletin 2023/07 30 June 2023 Period-end IFRS Accounting Standards Update

Download file here

---

BDO has released IFR Bulletin 2023/06 Implications of IFRS 17 for Non-insurers

Download file here

---

BDO publishes IFRB 2022/09 Accounting in Times of Uncertainty

Download file here

---

31 December 2022 Year-End IFRS Update

Download file here

---

BDO publishes IFRB 2022/08 Hyperinflationary Economies Update - 30 November 2022

Download file here

---

BDO publishes IFRB 2022/07 IASB issues Amendments to IAS 1 - Non-Current Liabilities with Covenants

Download the file here

---

BDO publishes IFRB 2022/05 IASB issues Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback Transaction

Download the file here

---

BDO publishes IFRB 2022/04 30 June 2022 period-end IFRS Update

Download the file here

---

IFR bulletin: 2022/03 - Hyperinflationary Economies Update - 30 April 2022

Download the file here

---

IFR bulletin: 2022/02 - Hyperinflationary Economies for the period ended 31 December 2021

Download the file here

---

IFR bulletin: 2022/01 - 31 December 2021 Year-end IFRS Update

Download the file here

---

IFR bulletin: 2021/13 - IASB issues Exposure Draft to Amend IAS 1 - Non-Current Liabilities with Covenants

Download the file here

---

IFR bulletin: 2021/12 - IASB publishes Exposure Draft – Subsidiaries without Public Accountability: Disclosures

Download the file here

---

IFR bulletin: 2021/11 - 30 June 2021 Period-end IFRS Update

Download the file here

---

IFR bulletin: 2021/10 - IASB Issues Amendments to IAS 12 - Deferred Tax Related to Assets And Liabilities Arising from a Single Transaction

Download the file here

---

IFR bulletin: 2021/09 - IASB publishes Exposure Draft – Disclosure Requirements in IFRS Standards – A Pilot Approach

Download the file here

---

IFR bulletin: 2021/08 - COVID-19 Related Rent Concessions Beyond 30 June 2021: Extension of Practical Expedient - Additional FAQs

Download the file here

---

IFR bulletin: 2021/07 - IASB Issues Amendments to IAS 1, IAS 8 and IFRS Practice Statement 2

Download the file here

---

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

 BDO has released ISR Bulletin 2023/04 Q2 2023 Sustainability Reporting Update (updated till 31 July 2023)

Download file here

---

BDO releases ISRB 2023/03 ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures

Download file here

---

BDO publishes ISRB 2023/02 Q1 2023 Sustainability Reporting Update

Download file here

---

BDO publishes Sustainability at a Glance - ESRS E1 Climate Change

Download file here

---

BDO publishes Sustainability At a Glance - The Greenhouse Gas Protocol

Download file here

---

BDO publishes ISRB 2023/01 31 December 2022 year-end Sustainability Reporting Update

Download file here