BDO has compiled a detailed summary of IFRS 9 Financial Instruments1 (IFRS 9). It was developed by the International Accounting Standards Board (IASB) to replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). 

The South African Mining industry looks set to enjoy a much-needed reprieve as 2018 shapes to be the year the industry can catch its breath. It is still very dependent on the discussions between the Chamber of Mines and Department of Mineral Resources to finalise the Charter and impasse. The...

This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its September 2017 meeting, which were reported in its public newsletter (the IFRIC Update).

Energy and renewables buy big data and AI companies in an effort to better manage energy yield predictions. BDO’s mergers and acquisition practice reports that M&A between energy, renewables and AI/big data companies shot up 50% over the past 12 months, with average reported deal value from 500M...

International Financial Reporting Bulletin 2017/07

International Financial Reporting Bulletin 2017/08

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 23rd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Australia, Germany, India, Ireland, Malaysia, Puerto Rico and Spain. As you...

This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its March 2017 meeting, which were reported in its public newsletter(the IFRIC Update).

IFRS 16 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees. IFRS 16 replaces the existing suite of standards and interpretations on leases: