The European Parliament has published its final CSRD text and EFRAG has delivered the first batch of European Sustainability Reporting Standards (ESRS) to the European Commission. The CSRD significantly expands the scope of the existing NFRD and the ESRS will require extensive disclosures for EU...
Aktuelle Regulierungsprojekte und kürzlich in Kraft getretene Regulierungen im Bereich Versicherungen.
Besteuerung der digitalen WirtschaftDas Projekt der OECD/G20-Staaten zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung (BEPS) zielt unter anderem darauf ab, das internationale Steuersystem und die Steuergerechtigkeit zwischen traditionellen und digitalen Unternehmen zu verbessern. Im...
The IASB recently issued amendments to IAS 1, which clarify how an entity determines whether liabilities with covenants are classified as current or non-current liabilities. This classification may significantly affect gearing, liquidity and other key financial indicators for reporting entities...
As the end of 2022 approaches, the list of hyperinflationary economies has continued to evolve rapidly due to deteriorating economic conditions and high inflation in several countries. BDO's IFR Bulletin summarises the countries expected to become hyperinflationary in 2022, as well as an updated ...
The third quarter of 2022 has included significant progress by standard setters, regulators and some jurisdictions in the development and future application of sustainability reporting standards. Read BDO's Q3 Sustainability Reporting Update for information on developments by the ISSB, as well as...
BDO publishes ISRB 2022/05 - EU Reporting - Corporate Sustainability Reporting Directive (CSRD) Requirements (as of October 2022)
BDO publishes IFRB 2022/05 IASB issues amendments to IFRS 16 - Lease liability in a sale and leaseback transaction