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05 May 2017

The IFRS Foundation has published the 2017 edition of its Pocket Guide to IFRS Standards: the global financial reporting language.The Pocket Guide provides an overview of the progress towards adoption of IFRS Standards in 150 jurisdictions around the world and includes information about the...

05 May 2017

The International Accounting Standards Board (IASB) has published its April edition of Update, which summarises its meeting that took place on 24 and 27 April 2017.A summary of the decisions made by the IASB are discussed below.Insurance ContractsThe Board plans to issue IFRS 17 in the second...

05 May 2017

On 29 March 2017, the International Accounting and Standards Board (IASB) published Exposure Draft 2017/2 Improvements to IFRS 8 Operating Segments (the ED), which follows from a post-implementation review of that standard. The IASB proposes amending IFRS 8 to:· Emphasise that the chief operating...

06 April 2017

Under Australia’s current Goods and Services Tax (GST) legislation, GST is generally not imposed on cross border supplies of intangibles and services by offshore suppliers to Australian consumers. Similarly, GST is not imposed on supplies of low value imported goods (customs value of less than...

31 March 2017

In January 2016 the IASB published IFRS 16 Leases, which is effective for accounting periods beginning on or after 1 January 2019.  Early adoption is permitted, but only if IFRS 15 Revenue from Contracts with Customers has also been adopted.  IFRS 16 brings significant changes in accounting...

03 March 2017

In order to comply with paragraph 30 in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors entities need to make disclosures about new IFRSs that have been issued but are not yet effective when they have decided not apply the new IFRSs at their reporting date. Disclosures...

03 March 2017

On 12 January 2017, the International Accounting and Standards Board (IASB) published Exposure Draft 2017/1 Annual Improvements to IFRSs 2015 – 2017 Cycle (the ED). 

24 February 2017

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.This newsletter brings together individual country updates over recent months. As you will appreciate, the wealth of...

14 February 2017

Despite the political and economic uncertainty in 2016, the media sector performed strongly, particularly in terms of M&A activity. The US and the UK continue to dominate, and in 2016, US-based companies invested a record-breaking amount in targeting UK media businesses. In many ways, 2017 picks...

Displaying 51 - 60 of 84
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