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In a historic move, the formation of the International Sustainability Standards Board (ISSB) has been announced at COP26, along with the release of two prototype sustainability standards. Read BDO’s news item and International Sustainability Reporting Bulletin to find out more about what this...
BDO has published its 31 December 2021 illustrative financial statements, which are available here. Along with the Q1 31 March 2021 and H1 30 June 2021 illustrative interim financial statements, these publications demonstrate the changes in IFRS that should be reflected in an entity’s financial...
The BDO Illustrative Financial Statements 2021, prepared in accordance with International Financial Reporting Standard (IFRS), is now available for download.This illustrative IFRS financial statement has been carefully prepared, but it has been written in general terms and should be seen as broad...
In Issue 2 of 2021 we take a close look to an M&A world recovering from the impact of COVID-19.
There are many reasons for taking an interest in how an entity generates and uses cash and cash equivalents. The balance of cash and cash equivalents along with cash receipts and payments determine an entity’s pres- ent and future solvency. An entity needs cash to cover its operating expenses...
Coronavirus/COVID-19 is having an unprecedented impact on entities in nearly every sector and industry worldwide. For entities with reporting periods ending after 31 January 2020, the effects of the outbreak will have to be considered in impairment calculation, revenue recognition, going concern...
ENSURING A LEADERSHIP POSITION IN 2025BDO’s aim in publishing this report is to equip businesses and their leadership teams with practical and relevant insights into the issues that will be top of their agenda over the next five years. BDO leaders across our European firms have reflected on the...