Financial and Sustainability Reporting – What is Hot and What is Not in 2024?

Overview
2024 will host some significant changes in financial and sustainability reporting. Join us as we explore these significant changes and the potential implications they will have for entities into the future.
In this session we will take a look at some of the main changes in financial and sustainability reporting expected in 2024, including:
- Accounting in times of uncertainty – factors such as the evolving geo-political risks, energy supply shortages, rising energy prices and inflationary pressures are leading to an uncertain economic environment. There are numerous accounting implications across multiple areas such as going concern assessments, judgements and estimates, impairment of non-financial assets, etc;
- Reporting implications of climate-related matters on the financial statements;
- Measuring an organisations carbon footprint, i.e. carbon accounting;
- The new IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and the new IFRS S2 Climate-related Disclosures; and
- International Accounting Standards applicable for the first time in 2023.
Learning Outcomes:
This session aims to provide attendees with the ability to explain:
- Accounting in times of uncertainty;
- Reporting implications of climate-related matters on the financial statements;
- Measuring an organisations carbon footprint, i.e. carbon accounting;
- The new IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and the new IFRS S2 Climate-related Disclosures; and
- International Accounting Standards applicable for the first time in 2023.
Suited to:
Auditors, CEOs, CFOs, Board Members, Financial Controllers, Finance Teams, Accountants involved in the preparation of financial reports.
This On Demand Includes:
- Recording of the Live Webinar, which can be viewed multiple times
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
- CPD Quiz
- CPD Certificate
Course syllabus
3 lessons
- Video – Financial and Sustainability Reporting – What is Hot and What is Not in 2024?Video
- Feedback Survey 2024Survey
- Knowledge QuizTest
Your presenter
Aletta BoshoffBDO Australia
is an Advisory Partner and National Leader of IFRS & Corporate Reporting, as well as the National Leader of Sustainability & ESG, at BDO in Australia. Aletta has over 30 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent a number of years as a Project Manager at the Australian Accounting Standards Board (AASB).
Aletta prides herself on her technical excellence, approachability, and the ability to solve problems practically. In particular, Aletta takes great pride in her ability to apply a wealth of technical expertise to real-world business situations. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Aletta understands the challenges Boards and finance teams face.
Aletta’s involvement in sustainability and Environmental, Social and Governance (ESG) is a consequence of her focus on an organisation’s ability to create and sustain long-term value in a rapidly changing world, and managing the risks and opportunities associated with these changes.