• Publications and thought leadership

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The role of BDO’s IFRS Advisory requires us to be on the cutting edge of accounting challenges.

Due to our experience and constant learning, we’re always accumulating various insights and thought leadership positions on these challenges.

As part of our ongoing service to current and prospective clients, we have summarised a number of these into our “Cheat Sheet” series and Accounting Alert articles.

Please click on the library below to access these publications currently issued by BDO’s IFRS Advisory team.

We hope you find these valuable. If you have any questions, please get in contact.

These publications have been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. These publications cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact your respective BDO member firm to discuss these matters in the context of your particular circumstances.


1. New "Big Three" Accounting Standards (NZ IFRS, 9, NZ IFRS 15, NZ IFRS 16)
2. Nitty gritty of the new lease standard (NZ IFRS 16)​
3. Important Changes to Over-Time Revenue Recognition (NZ IFRS 15)​
4.Treatment of borrowing costs when revenue is recognised over-time (NZ IFRS 15, NZ IAS 23)
5. Adopting the New Lease Standard (NZ IFRS 16)​
6. Applying Discount Rates under the New Lease Standard (NZ IFRS 16)
7. Getting Ready for NZ IFRS 16 (Leases)
8. Complexities with Property Leases (NZ IFRS 16)
9. Ensuring your lease population is complete (NZ IFRS 16)
10. Methods and Options to Adopting IFRS 16
11. Bank Covenants: Understanding the impact imposed by the new accounting for leases (NZ IFRS 16)
12. COVID-19: Potential financial reporting Impacts
13. Accounting for Leases Acquired in a Business Combination ( NZ IFRS 16)
14. Impairment Testing: COVID-19 and leases (NZ IFRS 16) 
15. Manufactured inventories: Impacts of the new lease standard (NZ IFRS 16)
16. Accounting for sub-leases under the new lease accounting standard (NZ IFRS 16)
17. COVID-19 related lease payment changes (NZ IFRS 16)
18. Subsequent changes in leases (NZ IFRS 16)
19. Adopting NZ IFRS or NZ IFRS (RDR) for the first time (NZ IFRS 1)
20. Current vs Non-current classification of liabilities (NZ IAS 1)
21. Adopting NZ IFRS or NZ IFRS (RDR) for the first time from CAANZ SPFR (NZ IFRS 1)
22. Accounting Records and Documentation
23. Adopting NZ IFRS or NZ IFRS (RDR) for the first time from general (non-CAANZ) SPFR
24. Accounting considerations for new Sick Leave Entitlements (NZ IAS 19)
25. Software Implementation Services provided by Vendors to Customers (NZ IAS 38) (NZ IFRS 15)
26. COVID-19: August 2021 Potential Financial Reporting Impacts