IFRS Publications

Global IFRS Resources

Global IFRS Resources

BDO’s global International Financial Reporting Standards (IFRS) group produces a range of publications and reference materials for clients and staff to keep up to date with the latest developments.

View the latest publications by category below:

Model IFRS financial statements

The following are illustrative IFRS financial statements 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 UAE specific disclosures.

• Annual financial statements for the year ended 31 December 2020
• Annual financial statements for the year ended 31 December 2019
• Interim financial statements or the half year ended 30 June 2019
• Annual financial statements for the year ended 31 December 2018
• Interim financial statements or the half year ended 30 June 2018

IFRS in practice

These publications provide guidance in addressing the practical issues when applying key aspects of IFRSs.

• IFRS 16 Leases
• IFRS 9 Financial instruments
• Applying IFRS 9 to Related Company Loans in the Real Estate Sector
• Applying IFRS 9 to Related Company Loans
• IFRS 15 Revenue from Contracts with  Customers
• IFRS 15 – Transition
• An Overview of IFRS 6 Exploration for and Evaluation of Mineral Resources
• IFRS 11 Joint Arrangements
• IAS 7 Statement of Cash flows
• IFRS 3 Distinguishing between a business combination and an asset purchase in the extractives industry
• IAS 36 Impairment of assets
• Common errors in Financial statements
• Accounting for Commodity Loans
• Accounting for Convertible loans
• IFRS in Practice 2019 – Including Amendments

IFRS at a Glance

They provide a high level overview of each IFRS nd Interpretation:

• IFRS at a Glance
• IFRS for SME at a Glance – Without amendments
• IFRS for SME at a Glance – With amendments

IFR Bulletin

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.

• 2019/04 – Lease Term (IFRS 16)
• 2019/03 – IAS 12 deferred tax
• 2019/02 – Tentative amendments to IFRS 17
• 2019/01 – Impact of IFRS 9 15 and 16 on business combinations
• 2018/09 – Enforcement Priorities
• 2018/08 – Definition of Material
• 2018/07 – Definition of a Business
• 2018/06 - Deferral of effective date for IFRS 17
• 2018/05 – Sept IFRICs
• 2018/04 – ESMAs 22nd Extract
• 2018/03 – IFRS IC Agenda Decisions (Jun-2018)
• 2018/02 – Argentina and IAS 29
• 2018/01 – IFRS IC Agenda Decisions (Jan and Mar 2018)

For older bulletins please visit BDO Global website here