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  • Insights

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26 November 2020

BDO’s clear strategic approach to the COVID-19 business recovery process has resulted in balanced growth across the board, with global revenues reaching US$ 10.3 billion, together with a 3.3% increase in headcount7.8% increase in global revenues to US$ 10.3 billion, up from US$ 9.6 billion in...

15 August 2017

The guidance in IFRS 16 is aligned with the new revenue recognition guidance in IFRS 15. This is relevant for sale and leaseback transactions, where it is considerably less likely that a sale and leaseback will be recorded, with the asset being retained on balance sheet and the proceeds of the...

15 August 2017

IFRS 15 requires the identification of all goods and services that meet specific criteria to be regarded as being ‘distinct’.  In practice, this can result in the identification of separate goods and service that were not previously accounted for separately and a requirement to allocate specific...

30 July 2017

Although it is true the most significant effects will be in the financial sector, the new requirements affect entities across all industries.  The new forward looking expected credit loss impairment model may require significant changes to systems and processes, with provisions being greater in...

13 June 2017

The International Accounting Standards Board (IASB) issued IFRS 17 Insurance Contracts on 18 May 2017. IFRS 17 supersedes IFRS 4, which was introduced as an interim standard in 2004. IFRS 4 offered  the option of recognising and measuring insurance contracts in accordance with local standards...

15 May 2017

Biggest cyberattack for 2017 affecting thousands of users in more than 99 countries.

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