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  • Accounting Alert September 2021

New BDO resources and publications

The Audit section of our website includes a range of publications on accounting standards issues. For example:

  • Summaries on a Page (SOAPs) contain summaries of NZ IFRS Standards for for-profit entities and PBE Standards for public sector and not-for profit entities currently in effect in New Zealand.
  • Illustrative model financial statements providing illustrative disclosures for entities reporting under New Zealand GAAP.

The BDO Global site includes resources such as:

  • IFRS News – BDO's regular update on what's just arrived in the world of IFRS. On this page, you'll find daily reporting of IFRS developments, including exposure drafts, standards and interpretations issued by the IASB and IFRIC.
  • IFRS in Practice – practical information about the application of key aspects of IFRS, including industry specific guidance. Recent IFRS in Practice include IFRS 10 Consolidated Financial Statements (2021/2022)Accounting for Convertible NotesIAS 36 Impairment of Assets (2020/2021)IAS 7  Statement of Cash Flows (2019/2020), and IFRS 16 Leases (2019/2020).
  • IFRS Intelligence - brings together and summarises key guidance you need to know for the practical application of IFRS.  It combines IFRS at a Glance with Agenda Decisions issued by the IFRS Interpretations Committee and BDO’s practical application guidance (BDO Knows) for issues that are frequently encountered in practice.
  • Model IFRS Financial Statements - The 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
  • IFRS FAQsprovides insights on frequently asked questions on a variety of IFRS topics. These FAQs incorporate BDO's expertise as well as IFRS Interpretations Committee agenda decisions, which relate to the sub-topics.
  • IFR Bulletinsprovide a focus on the latest developments in international financial reporting.
  • IFRS at a glance – ‘one page’ and short summaries of all IFRS standards compiled to assist in gaining a high level overview of IFRSs, including International Accounting Standards and Interpretations.


For more on the above, please contact your local BDO representative.