Run results for: querySelector vs getElementsByTagName

Run details:
User agent: Mozilla/5.0 (X11; Linux x86_64; rv:96.0) Gecko/20100101 Firefox/96.0
Browser: Firefox 96
Operating system: Linux
Device Platform: Desktop
Date tested: 2 years ago
Test name	Executions per second
document.querySelector("header")	559435.6 Ops/sec
document.getElementsByTagName("header")	3409567.0 Ops/sec
HTML Preparation code:

<!DOCTYPE html>
<html   lang="en">
<head id="head"><title>
	Home - BDO
</title><meta charset="UTF-8" /> 
 

<script type="text/javascript">
	//<![CDATA[
var _urconfig = { sid: "b32787d3-3c59-4819-97ad-8ed86140f5eb", aip: 0, usePageProtocol: false };
            (function (d, s) {
                var js = d.createElement(s),
                    sc = d.getElementsByTagName(s)[0];
                js.src = "https://hit.uptrendsdata.com/rum.min.js";
                js.async = "async";
                sc.parentNode.insertBefore(js, sc);
            }(document, "script"));
//]]>
</script><meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1" />
<meta http-equiv="x-ua-compatible" content="IE=edge" />
<meta property='fb:app_id' content='426861147437693' />
<meta property="og:url" content="https://www.bdo.global/en-gb/home"/>
<meta property="og:type" content="website" />
<meta property="og:title" content="Home" />
<meta property="og:description" content="@
" />
<meta property="og:image" content="https://www.bdo.global/BDOKIT/media/bdo/Business%20lines/Assurance-Services-Background.jpg" />
<meta name="twitter:card" content="summary_large_image">

<link href="/BDOKIT/assets/css/main.min.css?v=6.6.0.0" type="text/css" rel="stylesheet" />
<link href="/BDOKIT/assets/css/botchat.css" rel="stylesheet" />

  <script data-cookieconsent="ignore">
        <!-- Google Tag Manager -->
        (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
        new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
        j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
        'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
        })(window,document,'script','dataLayer', 'GTM-ND7R7CT');
        <!-- End Google Tag Manager --> 
  </script>


  
    <script src="https://consent.cookiebot.com/uc.js" id="Cookiebot" data-cbid="258b6aa2-700e-41d7-a2a4-5998797ee5c4" data-blockingmode="auto" type="text/javascript"></script>
  


<script type="text/javascript" data-cookieconsent="ignore">
        function CookiebotCallback_OnAccept()
        {
            if(Cookiebot.consent.statistics)
            {
                enableGoogleAnalyticsUniversal();
            }
        }
  
       
  
        function enableGoogleAnalyticsUniversal(){
                (function(i,s,o,g,r,a,m){i['GoogleAnalyticsObject']=r;i[r]=i[r]||function(){
                (i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),
                m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)
                })(window,document,'script','//www.google-analytics.com/analytics.js','ga');
          
                
                window['ga-disable-UA-59666038-3'] = false;
                ga('create', 'UA-59666038-3', 'auto');
                ga('set', 'anonymizeIp', true);
                ga('set', 'forceSSL', true);
                ga('send', 'pageview');
                 
             
                
                  window['ga-disable-UA-59666038-5'] = false;
                  ga('create', 'UA-59666038-5', 'auto', 'MFTracker');
                  ga('MFTracker.set', 'anonymizeIp', true);
                  ga('MFTracker.set', 'forceSSL', true);
                  ga('MFTracker.send', 'pageview');
                 
        }
</script>


  <div class="powr-poll" id="f7d9d018_1587543779"></div><script src="https://www.powr.io/powr.js?platform=kentico"></script>

<style>
.international-offices-list.white-bg {background-color: rgba(255, 255, 255, 0.5)}
.international-offices-list .bx-wrapper {background: none;}
  #registration-page .col-md-7 .button.primary { display:none; }
.sub-pages-menu h4 { display:none; }
</style>

<meta name="google-site-verification" content="MnZ8OnUqsMKhhq2s65LyiHMpqwy-fT76HOPFz_XW88E" />

<meta name="google-site-verification" content="n6ACYq3WUopqsJ7ZAfwYIAfYRxwjuH_yV-_sYTaAMEM" />



<link href="/BDOKIT/assets/fonts/proximanova/en-gb/proximanova.css?v=6.6.0.0" type="text/css" rel="stylesheet"/>


<script type='text/javascript'>
  window.fbAsyncInit = function() {
    FB.init({
      appId      : '426861147437693',
      xfbml      : true,
      version    : 'v2.8'
    });
  }; </script>
<script type='text/javascript'>
  (function(d, s, id){
     var js, fjs = d.getElementsByTagName(s)[0];
     if (d.getElementById(id)) {return;}
     js = d.createElement(s); js.id = id;
     js.src = '//connect.facebook.net/en_US/sdk.js';
     fjs.parentNode.insertBefore(js, fjs);
   }(document, 'script', 'facebook-jssdk'));
</script>
  
<script type="application/ld+json">
  {"@context":"https://schema.org","@type":"Corporation","name":"BDO Global","alternateName":"BDO","logo":"https://www.bdo.global/bdokit/assets/img/BDO_logo_150dpi_RGB_290709.jpg","url":"https://www.bdo.global/en-gb/home","sameAs":["https://twitter.com/BDOglobal","https://www.linkedin.com/company/bdo-international?trk=biz-companies-cym","https://www.youtube.com/user/BDOInternational"]}
</script><link href="/CMSPages/GetResource.ashx?_webparts=677" type="text/css" rel="stylesheet"/>
</head>
<body class="LTR Chrome ENGB ContentBody" >
    
    <form method="post" action="/en-gb/home" onsubmit="javascript:return WebForm_OnSubmit();" id="form">
<div class="aspNetHidden">
<input type="hidden" name="__CMSCsrfToken" id="__CMSCsrfToken" value="PSQRaeWOF2am4i+LRlMB7STuC71oi+QTnwzcGm1k/6+TjreuUoUIc6Scri3BcMPWCQIR3/u3ckk7N0md56U+hZ6i/L8=" />
<input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="" />
<input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="" />

</div>

<script type="text/javascript">
//<![CDATA[
var theForm = document.forms['form'];
if (!theForm) {
    theForm = document.form;
}
function __doPostBack(eventTarget, eventArgument) {
    if (!theForm.onsubmit || (theForm.onsubmit() != false)) {
        theForm.__EVENTTARGET.value = eventTarget;
        theForm.__EVENTARGUMENT.value = eventArgument;
        theForm.submit();
    }
}
//]]>
</script>


<script src="/WebResource.axd?d=pynGkmcFUV13He1Qd6_TZOKJbNUJaDJcp6kuYul9urvt49A3M9dXUnEN_IpSc5ZuG2VrHA2&amp;t=637586592728245761" type="text/javascript"></script>

<input type="hidden" name="lng" id="lng" value="en-GB" />
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fWebServiceCall.js" type="text/javascript"></script>
<script type="text/javascript">
	//<![CDATA[

function PM_Postback(param) { if (window.top.HideScreenLockWarningAndSync) { window.top.HideScreenLockWarningAndSync(1140); } if(window.CMSContentManager) { CMSContentManager.allowSubmit = true; }; __doPostBack('m$am',param); }
function PM_Callback(param, callback, ctx) { if (window.top.HideScreenLockWarningAndSync) { window.top.HideScreenLockWarningAndSync(1140); }if (window.CMSContentManager) { CMSContentManager.storeContentChangedStatus(); };WebForm_DoCallback('m$am',param,callback,ctx,null,true); }
//]]>
</script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fjquery%2fjquery-core.js" type="text/javascript"></script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fjquery%2fjquery-cmscompatibility.js" type="text/javascript"></script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSWebParts%2fSmartSearch%2fSearchBox_files%2fPredictiveSearch.js" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=NJmAwtEo3Ipnlaxl6CMhvsxbrb47HfxY5ai5LgTD77CEE8H-8DCuKl0B6YlKpWIjHm0WmoVIhD9K2vlZMy-4fGGczSbxr-gkR4wMxhAbJCRgd2mRQ2uiBDTMKUacPyU03yQmvbS50DqU7u80rsgidnBsdpM1&amp;t=363be08" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=dwY9oWetJoJoVpgL6Zq8OKSa-HJ6Qijgvo4R75LoBJ9DhqA-jONdn6RFyzJhwD3JNYvt4tGqaVdXN4mefYlJ7dTdbej0duwScrPssA88ID_JSlM98zHXLg0BXQYU77hJS8ql0zhW4UlpG27ny9Bt9Dk0eNg1&amp;t=363be08" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=eE6V8nDbUVn0gtG6hKNX_JjvFnxnvYsemMHbz0C7bIIGMKrKWd2wUCIivAYhG-G07LgwI8NiJRGd83xOeWzfVQrHZGoBEnSrFv9Fo2NE-5Htb4Q90&amp;t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=mcAASOSteirJeuV-3by3UYGhoV0e0D2vkRnRJZ9sh-_EXI6bOHYPG-_lqlAFSCckAioTT9i72Fo1HVk2vEoJ4eS2be01&amp;t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=jwf4VSQi7LeShc44FJ-gAfWBN7cWQQYx0VR_0bsePVGE6T4Zb1L5W4eojEmKVmHK5lm4CEMYzBCQ2nZp3Gxakblg_0JMVUEVcdthCnLSXmMvIhWJ0&amp;t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=HEFpVKbnoeQjkjHkFKu3MJJ70k4zi30H4W_HOykqEGel54x9n6wAQWS2-IGKCweCC2PSXsGUCR6JwKWfc50u5llv6AbtFHGl4vo0AJCdtDEKzPe80&amp;t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=X6kQKInQS5YQqruiTh57iOKZiiUuM5KIJ_87l0Wb9nL_OR7LYGOZB652SBC4PPL5lTX3ePB0oMeTegK-7BYkJ8CizdjXtia05AVv2Vw4bCKYZKN90&amp;t=27679117" type="text/javascript"></script>
<script type="text/javascript">
	//<![CDATA[

var CMS = CMS || {};
CMS.Application = {
  "language": "en",
  "imagesUrl": "/CMSPages/GetResource.ashx?image=%5bImages.zip%5d%2f",
  "isDebuggingEnabled": false,
  "applicationUrl": "/",
  "isDialog": false,
  "isRTL": "false"
};

//]]>
</script>
<script type="text/javascript">
//<![CDATA[
function WebForm_OnSubmit() {
null;
return true;
}
//]]>
</script>

<div class="aspNetHidden">

	<input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="A5343185" />
	<input type="hidden" name="__SCROLLPOSITIONX" id="__SCROLLPOSITIONX" value="0" />
	<input type="hidden" name="__SCROLLPOSITIONY" id="__SCROLLPOSITIONY" value="0" />
</div>
    <script type="text/javascript">
//<![CDATA[
Sys.WebForms.PageRequestManager._initialize('manScript', 'form', ['tctxM',''], [], [], 90, '');
//]]>
</script>

    <div id="ctxM">

</div>
     <noscript><iframe src='https://www.googletagmanager.com/ns.html?id=GTM-ND7R7CT' height='0' width='0' style='display:none;visibility:hidden'></iframe></noscript>
<script src="/BDOKIT/assets/js/main.min.js?v=6.6.0.0" type="text/javascript"></script>
<script>
 isRobotNotificationDisplayed = true; 
 </script>

<header>
    







<a class="skip-link" href="#main_navigation">Go to main navigation</a> <a class="skip-link" href="#main_content">Go to main content</a>

<div id="login-bar" class="align-right">
  <div class="container"> 
    <div class="row">
      <div id="secondary-nav" class="col-md-12">
        <ul>

<li><a href="/en-gb/locations">Locations</a></li><li><a href="/en-gb/our-people">Our people</a></li><li><a href="/en-gb/events">Events</a></li><li><a href="/en-gb/news">News</a></li><li><a href="/en-gb/careers">Careers</a></li><li><a href="/en-gb/blogs">Blogs</a></li><li><a href="/en-gb/contact">Contact</a></li>
<li><a id="p_lt_ctl00_wpzTN_wpzTN_zone_BDOhc_HighContrastLink" title="Enable high contrast mode" class="contrastbutton" href="javascript:WebForm_DoPostBackWithOptions(new WebForm_PostBackOptions(&quot;p$lt$ctl00$wpzTN$wpzTN_zone$BDOhc$HighContrastLink&quot;, &quot;&quot;, true, &quot;&quot;, &quot;&quot;, false, true))"><span class="glyphicon glyphicon-adjust"></span></a></li>
        </ul>
      </div>
    </div>
  </div>
</div>
    <div class="container">
        <div class="row">
            
<div class="col-md-2 logo-container">
<a id="logoLink" href="https://www.bdo.global/en-gb/home">
<div id="logo">
<div id="bdo-logo-holder">
<svg
   xmlns="http://www.w3.org/2000/svg"
   version="1.1"
   id="Laag_1"
   x="0px"
   y="0px"
   viewBox="-199 394.3 109.60073 42.200002"
   xml:space="preserve"
   width="109.60073"
   height="42.200001"
   focusable="false"><title>BDO</title>
   <style
     type="text/css"
     id="style3">
	.st0{fill:none;}
	.st1{fill:#21409A;}
	.st2{fill:#ED1A3B;}
</style><g
     id="Minimum_area"
     transform="translate(-4,-5.0000122)" /><g
     id="Artwork"
     transform="translate(-4,-5.0000122)"><g
       id="g7"><path
         class="st0"
         d="m -180.6,431.4 0,0 0,0 z"
         id="path9"
         style="fill:none" /><path
         class="st1"
         d="m -150.3,431.4 0,0 0,0 z"
         id="path11"
         style="fill:#21409a" /><g
         id="g13"><path
           class="st1"
           d="m -174.2,416.8 3.8,0 c 6.3,0 9.5,1.4 9.5,5 0,3.3 -2.6,4.6 -6.6,4.6 -1.1,0 -4.7,0 -6.1,0 l -7,4.9 0,0 13.1,0 c 7.8,0 13.1,-2.8 13.1,-9.3 0,-5.7 -4.7,-7.9 -8.8,-7.9 2.9,0 6.3,-2.6 6.3,-6.9 0,-4.4 -4,-7.5 -8.6,-7.5 l -13.3,0 -2.9,0 1.1,2.6 0,26.8 6.4,-4.5 0,-7.8 z m 0,-12.2 6.7,0 c 1.8,0 4.2,0.4 4.2,3.6 0,3.1 -3.3,4.4 -5.8,4.4 l -5.1,0 c 0,0 0,-8 0,-8 z"
           id="path15"
           style="fill:#21409a" /><path
           class="st1"
           d="m -143.9,404.6 4.4,0 c 1.8,0 11,0.5 11,11 0,12 -11,11 -11,11 l -3.8,0 -7,4.9 0,0 12.6,0 c 7.8,0 15.8,-4.8 15.8,-15.9 0,-9.8 -7,-15.9 -15.8,-15.9 l -13.8,0 1.2,2.6 0,26.8 6.4,-4.5 c 0,0 0,-20 0,-20 z"
           id="path17"
           style="fill:#21409a" /><path
           class="st1"
           d="m -119,415.5 c 0,12.7 10.2,16.2 16.8,16.2 6.6,0 16.8,-3.6 16.8,-16.2 0.1,-12.6 -10.1,-16.2 -16.7,-16.2 -6.6,0 -16.9,3.6 -16.9,16.2 z m 6.7,0 c 0,-9 6.2,-11.5 10.2,-11.5 4,0 10.2,2.5 10.2,11.5 0,9 -6.2,11.5 -10.2,11.5 -4,0 -10.2,-2.5 -10.2,-11.5 z"
           id="path19"
           style="fill:#21409a" /></g><g
         id="g21"><polygon
           class="st2"
           points="-188.8,399.7 -195,399.7 -195,439.2 -188.8,434.8 "
           id="polygon23"
           style="fill:#ed1a3b" /><polygon
           class="st2"
           points="-85.6,436.3 -187.6,436.3 -195,441.5 -85.6,441.5 "
           id="polygon25"
           style="fill:#ed1a3b" /></g></g></g></svg></div><div id="mfname-holder"><span id='mfname'>Global



</span></div></div>
</a>
</div><div class="mobile-search"></div>
<div class="mobile-nav"></div>
<div class="col-md-7 main-nav-container">
<nav>
<a name="main_navigation" id="main_navigation" class="skip-target" tabindex="-1"></a>
<ul id="main-nav" class="clearfix"><li>
  <span tabindex="0" class="main-item" data-view-all="/en-gb/services">
    <a href="https://www.bdo.global/en-gb/services">Services</a>
    <span class="nav-caret"></span>
  </span>
  
<ul class="second-level-nav four-column"> 
  <li>
    <div class="container">
      <div class="row">

<ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/services/audit-assurance" tabindex="-1">
      Audit & Assurance
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/services/audit-assurance/eu-audit-reform">EU Audit Reform</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/audit-assurance/ifrs">IFRS</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/audit-assurance/leadership">Leadership</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/audit-assurance/your-auditor-s-report">Your auditor's report</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/audit-assurance/integrated-reporting">Integrated reporting</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/audit-assurance/proposed-standards">Proposed standards</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/services/tax" tabindex="-1">
      Tax
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/services/tax/beps">BEPS</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/corporate-and-business-tax">Corporate and business tax</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/corporate-international-tax">Corporate international tax</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-employer-services">Global employer services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-private-client-services">Global private client services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-tax-assurance-and-risk-management">Global tax assurance and risk management </a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-tax-outlook">Global Tax Outlook</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-transfer-pricing-services">Global transfer pricing services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/global-value-chain-tax-advisory-services">Global Value Chain - Tax advisory services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/indirect-tax">Indirect tax</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/tax/taxation-of-the-digital-economy">Taxation of the Digital Economy</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/services/advisory" tabindex="-1">
      Advisory
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/services/advisory/corporate-finance">Corporate finance</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/advisory/cybersecurity">Cybersecurity</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/advisory/global-forensics">Global forensics</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/advisory/family-business">Family business</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/advisory/risk-advisory-services">Risk advisory services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/advisory/technology-advisory">Technology advisory</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/services/business-services-outsourcing" tabindex="-1">
      Business Services & Outsourcing
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/services/business-services-outsourcing/bookkeeping-and-international-accounting">Bookkeeping and international accounting </a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/business-services-outsourcing/company-secretarial">Company secretarial</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/business-services-outsourcing/global-compliance-reporting">Global compliance reporting </a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/business-services-outsourcing/information-technology-consulting-and-outsourcing">Information technology consulting and outsourcing</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/business-services-outsourcing/payroll-services">Payroll services</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/services/business-services-outsourcing/statutory-financial-reporting">Statutory financial reporting</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul>

</div>
</div>
</li>
<li class="bottom-bar">
  <div class="container">
    <span class="see-all-link">
      <a href="https://www.bdo.global/en-gb/services" tabindex="-1">See all <span class="icon"></span></a></span><span tabindex="-1" class="close-menu">Close Menu<span class="icon"></span></span>
  </div>
</li>
</ul>

</li><li>
  <span tabindex="0" class="main-item" data-view-all="/en-gb/industries-en">
    <a href="https://www.bdo.global/en-gb/industries-en">Industries</a>
    <span class="nav-caret"></span>
  </span>
  
<ul class="second-level-nav four-column"> 
  <li>
    <div class="container">
      <div class="row">

<div class="col-md-8">
<div class="industry-list-wrapper">
  <ul class="industry-category-container second-level-nav-group">
    <li data-tmp-level="2" class="industry-category">
      <a href="/en-gb/industries-en/life-sciences" tabindex="-1">
        Life Sciences
        <span class="nav-caret"></span>
        
      </a>
      
    </li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/natural-resources" data-node-id="" tabindex="-1">
    Natural resources
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/technology,-media-entertainment,-telecommunications" data-node-id="" tabindex="-1">
    Technology, Media & Entertainment, Telecommunications
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/real-estate-construction" data-node-id="" tabindex="-1">
    Real estate & construction
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/financial-services-en" data-node-id="" tabindex="-1">
    Financial Services
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/private-equity" data-node-id="" tabindex="-1">
    Private Equity
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/public-sector" data-node-id="" tabindex="-1">
    Public sector
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/healthcare-en" data-node-id="" tabindex="-1">
    Healthcare
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/consumer-business" data-node-id="" tabindex="-1">
    Consumer business
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/manufacturing" data-node-id="" tabindex="-1">
    Manufacturing
    
  </a>
  <span class="nav-caret"></span>
  
</li><li data-tmp-level="2" class="industry-category">
  <a href="/en-gb/industries-en/professional-services" data-node-id="" tabindex="-1">
    Professional services
    
  </a>
  <span class="nav-caret"></span>
  
</li>      <li data-tmp-level="2" class="industry-category">
        <a href="/en-gb/industries-en/not-for-profit" data-node-id="" tabindex="-1">
          Not-for-profit
          <span class="nav-caret"></span>
          
        </a>
         
      </li>
    </ul>
  </div>
</div>
<div class="col-md-4 feature-col">
  <div class="industry-detail">
      <a class="featured-content featured-content-title" href="https://www.bdo.global/en-gb/industries-en">
        Featured content
      </a>
    
    <div class="industry-image">
      <a class="featured-content" href="https://www.bdo.global/en-gb/industries-en">
        <img alt="" src="/getmedia/4e003211-72f8-41d3-ae74-3941632b93c8/Tech-LS-teaser.jpg.aspx?width=350&height=274&ext=.jpg" width="390" height="180" />
      </a>
    </div>
    
    <strong class="item-name"><a class="featured-content" href="https://www.bdo.global/en-gb/industries-en" tabindex="-1">Industries</a></strong>
     
    <p class="item-description">
      <a class="featured-content" href="https://www.bdo.global/en-gb/industries-en">
        The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources.

      </a>
    </p>
  </div>
</div>

</div>
</div>
</li>
<li class="bottom-bar">
  <div class="container">
    <span class="see-all-link">
      <a href="https://www.bdo.global/en-gb/industries-en" tabindex="-1">See all Industries<span class="icon"></span></a></span><span tabindex="-1" class="close-menu">Close Menu<span class="icon"></span></span>
  </div>
</li>
</ul>

</li><li>
  <span tabindex="0" class="main-item" data-view-all="/en-gb/insights">
    <a href="https://www.bdo.global/en-gb/insights">Insights</a>
    <span class="nav-caret"></span>
  </span>
  


</li><li>
  <span tabindex="0" class="main-item" data-view-all="/en-gb/about">
    <a href="https://www.bdo.global/en-gb/about">About</a>
    <span class="nav-caret"></span>
  </span>
  
<ul class="second-level-nav four-column"> 
  <li>
    <div class="container">
      <div class="row">

<ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/about/our-global-network" tabindex="-1">
      Our global network
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/about/our-global-network/background">Background</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-global-network/bdo-50-years">BDO 50 years</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-global-network/global-public-policy-committee-(gppc)">Global Public Policy Committee (GPPC) </a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-global-network/transparency-report-2021">Transparency report 2021</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-global-network/joining-bdo">Joining BDO</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-global-network/our-global-network">Our Global Network</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/about/governance" tabindex="-1">
      Governance
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/about/governance/about-our-global-ceo">About our Global CEO</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/council">Council</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/global-board">Global Board</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/global-leadership-team">Global Leadership Team</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/regional-structure">Regional structure</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/global-committees">Global committees</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/international-liaison-partners">International Liaison Partners</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/governance/global-office">Global Office</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/about/exceptional-client-service" tabindex="-1">
      Exceptional client service
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/about/exceptional-client-service/global-credentials">Global credentials</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/exceptional-client-service/from-our-clients">From our clients</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/exceptional-client-service/net-promoter-score">Net Promoter Score</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/about/country-desks" tabindex="-1">
      Country desks
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/about/country-desks/africa">Africa</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/belgium">Belgium</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/china">China</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/europe-china-desk">Europe - China desk</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/germany">Germany</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/the-menat-region">The MENAT region </a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/poland">Poland</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/uae-israel">UAE Israel</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/uk">UK</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/country-desks/usa">USA</a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul><ul class="second-level-nav-group col-md-3">
  <li data-tmp-level="2">
    <a href="/en-gb/about/our-purpose" tabindex="-1">
      Our Purpose
    </a>
    <span class="nav-caret"></span>
    
<ul class="third-level-nav-group">
<li >
  <a href="/en-gb/about/our-purpose/our-why-stories">Our WHY stories</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-purpose/our-people">Our people</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-purpose/our-communities">Our Communities</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-purpose/our-clients">Our clients</a>
  <span class="nav-caret"></span>
</li><li >
  <a href="/en-gb/about/our-purpose/diversity-equality">Diversity & equality </a>
  <span class="nav-caret"></span>
</li>
</ul>

  </li>
</ul>

</div>
</div>
</li>
<li class="bottom-bar">
  <div class="container">
    <span class="see-all-link">
      <a href="https://www.bdo.global/en-gb/about" tabindex="-1">See all <span class="icon"></span></a></span><span tabindex="-1" class="close-menu">Close Menu<span class="icon"></span></span>
  </div>
</li>
</ul>

</li><li>
  <span tabindex="0" class="main-item" data-view-all="/en-gb/rethink-en">
    <a href="https://www.bdo.global/en-gb/rethink-en">Rethink</a>
    <span class="nav-caret"></span>
  </span>
  
</li>
</ul>
</nav>
</div><div class="search col-md-3 align-right"><div id="p_lt_ctl01_sb_pnlSearch" class="searchBox" onkeypress="javascript:return WebForm_FireDefaultButton(event, &#39;p_lt_ctl01_sb_btnSearch&#39;)">
	
    <label for="p_lt_ctl01_sb_txtWord" id="p_lt_ctl01_sb_lblSearch" style="display:none;">Search for:</label>
    <input type="hidden" name="p$lt$ctl01$sb$txtWord_exWatermark_ClientState" id="p_lt_ctl01_sb_txtWord_exWatermark_ClientState" /><input name="p$lt$ctl01$sb$txtWord" type="text" maxlength="1000" id="p_lt_ctl01_sb_txtWord" class="search-input form-control" />
    <input type="submit" name="p$lt$ctl01$sb$btnSearch" value="Search" onclick="javascript:WebForm_DoPostBackWithOptions(new WebForm_PostBackOptions(&quot;p$lt$ctl01$sb$btnSearch&quot;, &quot;&quot;, true, &quot;&quot;, &quot;&quot;, false, false))" id="p_lt_ctl01_sb_btnSearch" class="icon btn btn-default" />
    
    <div id="p_lt_ctl01_sb_pnlPredictiveResultsHolder" class="predictiveSearchHolder">

	</div>

</div>
</div>
        </div>
    </div>
</header>

<div id="main-content" class="">
    <div class="fma ">
  <div class="flexslider" data-slide-options='{"animation":"slide","slideshowSpeed":7000}'>
    <ul class="slides">
    
<li data-src='/getmedia/526ba9ad-b00d-4f87-99aa-486891d37b96/rethink-FMA.jpg.aspx?width=1280&height=322&ext=.jpg' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      <h1>Rethink </h1>
      
      
      <p>Navigating the new reality</p>
      <a class="button primary" href="https://www.bdo.global/Microsites/RETHINK/Home" target='_blank'>Learn More</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li><li style="display:none;" data-src='/getattachment/41216e5f-56b0-4862-bb26-73dc68ce1bb2/Cover-screenshot-Transparency-Report-2021.png.aspx?lang=en-GB&width=1285&height=906&ext=.png' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      
      
      <strong class="slider_title">Transparency report 2021</strong>
      
      <a class="button primary" href="https://www.bdo.global/en-gb/about/our-global-network/transparency-report-2021?viewmode=0" target='_blank'>Available now</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li><li style="display:none;" data-src='/getattachment/News/2020/BDO-announces-financial-results-2020/Untitled-design-(6).png.aspx?lang=en-GB&width=1600&height=609&ext=.png' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      
      
      <strong class="slider_title">BDO announces financial results 2020</strong>
      
      <a class="button primary" href="https://www.bdo.global/en-gb/news/2020/bdo-announces-financial-results-2020" target='_blank'>Learn More</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li><li style="display:none;" data-src='/getmedia/ae0460e2-e506-4fd1-83c8-e13fdbb60eab/Shanghai-FMA.jpg.aspx?width=1896&height=476&ext=.jpg' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      
      
      <strong class="slider_title">Global Tax Outlook 2020</strong>
      <p>A new programme of international research on tax</p>
      <a class="button primary" href="/en-gb/microsites/global-tax-outlook-2020/overview">Visit our hub for findings and insights</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li><li style="display:none;" data-src='/getmedia/15cc0625-b737-43e8-b982-027f99e94994/FMA_TIMETOLEAD_V02-03_mobile.jpg.aspx?width=3960&height=990&ext=.jpg' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      
      
      <strong class="slider_title">#TIMETOLEAD</strong>
      <p>A new series of leadership podcasts </p>
      <a class="button primary" href="https://www.bdo.global/en-gb/microsites/timetolead-podcasts/homepage" target='_blank'>Listen now</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li><li style="display:none;" data-src='https://mediawe.bdo.global/getmedia/35be819a-f9fb-44c1-a627-17d1291eb606/COVID-19-FMA_240320.jpg.aspx?width=1900&height=475&ext=.jpg' class="background b-lazy">

  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span>
      
      
      <strong class="slider_title">BDO's response to COVID-19</strong>
      
      <a class="button primary" href="https://www.bdo.global/en-gb/microsites/covid-19-crisis-hub/main-homepage?viewmode=0" target='_blank'>Visit our Crisis Hub</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li>


<li style="display:none;" class="background b-lazy" data-src="https://mediawe.bdo.global/getmedia/24727e4c-ea64-44fc-b9c0-577270a551ea/FMA_Global-connection-03.png.aspx?width=1920&height=480&ext=.png">
  <div class="container">
    <div class="fma-content">
      <span class="fma-line-top"></span><strong class="slider_title">BDO: 167 countries - one organisation - globally connected</strong><p>Uniquely built to provide exceptional client service, always and everywhere</p><a class="button primary" href="https://www.bdo.global/en-gb/about/our-global-network">READ MORE</a>
      <span class="fma-line-bottom"></span>
    </div>
  </div>
</li>

    </ul>
  </div>
</div><a name="main_content" id="main_content" class="skip-target" tabindex="-1"></a>

<div id="home-page" class="light-bg">
  
  <div class="section light-bg whats-new">
	<div class="container no-padding">
		<div class="insights container col-md-12 eh-col">
 
<h2 class="section-heading">Insights</h2>
<a href="https://www.bdo.global/en-gb/insights/advanced-search" class="see-all fr">see all insights<span class="icon"></span></a>


<div class="promo-row row eh"><div class="promo insight col-sm-12 eh-col"><div class="picture-box "><a class="clickable" href="/en-gb/insights/tax/expatriate-tax/bdo-global-employer-services-news-–-august-2021" title="BDO Global Employer Services News – August 2021"><picture><source media="(max-width: 767px)" srcset="/getattachment/decd0a52-0f06-42f8-bc7d-93ae962269a2/InsightImage_FullWidth.jpg.aspx"><img src="/getattachment/decd0a52-0f06-42f8-bc7d-93ae962269a2/InsightImage_FullWidth.jpg.aspx" alt="" width="1110" height="309" /></picture></a></div><div class="promo-content white-bg"><p>20 August 2021</p><div class="featured-title"><a class="clickable" href="/en-gb/insights/tax/expatriate-tax/bdo-global-employer-services-news-–-august-2021"><span class="header-prefix insight">Newsletters: </span><h3 class="headline clickable" title="BDO Global Employer Services News – August 2021">BDO Global Employer Services News – August 2021<span class="icon"></span></h3></a></div><div class="featured-text"><a href="/en-gb/insights/tax/expatriate-tax/bdo-global-employer-services-news-–-august-2021">The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
</a></div><div class="featured-see-all"><a class="see-all" href="https://www.bdo.global/en-gb/insights/advanced-search?insight=192">See all Newsletters<span class="icon"></span></a></div></div></div></div><div class="promo-row row eh"><div class="promo insight col-sm-4 eh-col"><div class="picture-box "><a class="clickable" href="/en-gb/insights/tax/transfer-pricing/bdo-transfer-pricing-news-issue-36" title="BDO Transfer Pricing News - Issue 36"><picture><source media="(max-width: 767px)" srcset="/getattachment/de03ad2c-3ad7-49a7-af21-89080a7c33dc/InsightImage_FullWidth.jpg.aspx"><img src="/getattachment/1b822bcf-e2d9-4c8e-a59b-400b1fe16048/InsightImage_OneThirdWidth.jpg.aspx" alt="" width="350" height="309" /></picture></a></div><div class="promo-content white-bg"><p>18 August 2021</p><div class="featured-title"><a class="clickable" href="/en-gb/insights/tax/transfer-pricing/bdo-transfer-pricing-news-issue-36"><span class="header-prefix insight">Newsletters: </span><h3 class="headline clickable" title="BDO Transfer Pricing News - Issue 36">BDO Transfer Pricing News ...<span class="icon"></span></h3></a></div><div class="featured-text"><a href="/en-gb/insights/tax/transfer-pricing/bdo-transfer-pricing-news-issue-36">This 36th issue of BDO’s Transfer Pricing Newsletter focuses on significant...</a></div><div class="featured-see-all"><a class="see-all" href="https://www.bdo.global/en-gb/insights/advanced-search?insight=192">See all Newsletters<span class="icon"></span></a></div></div></div><div class="promo insight col-sm-4 eh-col"><div class="picture-box "><a class="clickable" href="/en-gb/insights/global-industries/public-sector/are-pharma-and-medical-companies-well-positioned-in-a-post-pandemic-world" title="Are Pharma and medical companies well positioned in a post pandemic world?"><picture><source media="(max-width: 767px)" srcset="/getattachment/681300c1-1661-46e4-8780-d296b50cf529/InsightImage_FullWidth.png.aspx"><img src="/getattachment/59e15149-0657-46af-824b-779c44d9fcc6/InsightImage_OneThirdWidth.png.aspx" alt="" width="350" height="309" /></picture></a></div><div class="promo-content white-bg"><p>12 August 2021</p><div class="featured-title"><a class="clickable" href="/en-gb/insights/global-industries/public-sector/are-pharma-and-medical-companies-well-positioned-in-a-post-pandemic-world"><span class="header-prefix insight">Articles: </span><h3 class="headline clickable" title="Are Pharma and medical companies well positioned in a post pandemic world?">Are Pharma and medical compan...<span class="icon"></span></h3></a></div><div class="featured-text"><a href="/en-gb/insights/global-industries/public-sector/are-pharma-and-medical-companies-well-positioned-in-a-post-pandemic-world">Are Pharma and medical companies well positioned in a post pandemic world?
</a></div><div class="featured-see-all"><a class="see-all" href="https://www.bdo.global/en-gb/insights/advanced-search?insight=186">See all Articles<span class="icon"></span></a></div></div></div><div class="promo insight col-sm-4 eh-col"><div class="picture-box "><a class="clickable" href="/en-gb/insights/global-industries/public-sector/is-healthcare-well-positioned-in-a-post-pandemic-world" title="Is Healthcare well positioned in a post pandemic world?"><picture><source media="(max-width: 767px)" srcset="/getattachment/e9c64f4d-5098-40c8-8149-8706de4f8c80/InsightImage_FullWidth.png.aspx"><img src="/getattachment/8ab17154-3436-4f02-9479-61420f7d224b/InsightImage_OneThirdWidth.png.aspx" alt="" width="350" height="309" /></picture></a></div><div class="promo-content white-bg"><p>12 August 2021</p><div class="featured-title"><a class="clickable" href="/en-gb/insights/global-industries/public-sector/is-healthcare-well-positioned-in-a-post-pandemic-world"><span class="header-prefix insight">Articles: </span><h3 class="headline clickable" title="Is Healthcare well positioned in a post pandemic world?">Is Healthcare well positioned...<span class="icon"></span></h3></a></div><div class="featured-text"><a href="/en-gb/insights/global-industries/public-sector/is-healthcare-well-positioned-in-a-post-pandemic-world">Is Healthcare well positioned in a post pandemic world?
</a></div><div class="featured-see-all"><a class="see-all" href="https://www.bdo.global/en-gb/insights/advanced-search?insight=186">See all Articles<span class="icon"></span></a></div></div></div></div><div class="promo-row row eh"><div class="promo insight col-sm-12 eh-col"><div class="picture-box "><a class="clickable" href="/en-gb/insights/global-industries/sustainability/insights-on-how-the-mining-oil-gas-industry-are-responding-to-the-challenge-of-energy-transition" title="Insights on how the mining / oil & gas industry are responding to the challenge of energy transition"><picture><source media="(max-width: 767px)" srcset="/getattachment/2b30576e-a676-4efe-9f40-637d2278e192/InsightImage_FullWidth.jpg.aspx"><img src="/getattachment/2b30576e-a676-4efe-9f40-637d2278e192/InsightImage_FullWidth.jpg.aspx" alt="" width="1110" height="309" /></picture></a></div><div class="promo-content white-bg"><p>12 August 2021</p><div class="featured-title"><a class="clickable" href="/en-gb/insights/global-industries/sustainability/insights-on-how-the-mining-oil-gas-industry-are-responding-to-the-challenge-of-energy-transition"><span class="header-prefix insight">Articles: </span><h3 class="headline clickable" title="Insights on how the mining / oil & gas industry are responding to the challenge of energy transition">Insights on how the mining / oil & gas industry are responding to the challenge of energy transition<span class="icon"></span></h3></a></div><div class="featured-text"></div><div class="featured-see-all"><a class="see-all" href="https://www.bdo.global/en-gb/insights/advanced-search?insight=186">See all Articles<span class="icon"></span></a></div></div></div></div>

</div>
	</div>
    <div class="form-group">&nbsp;</div>
    <div class="section dark-bg news-sign-up">
<div class="container" id="business-line-detail">
<div class="row">
<div class="headline col-md-8 vcenter">
<label for="emailAddress">Sign up to receive the latest BDO news and insights



</label>
</div><div class="col-md-4 vcenter"><a href='https://www.bdo.global/en-gb/subscribe' class="button primary">sign up



<span class="icon"></span>
</a>
</div></div>
</div>
</div>

  </div>
  <div class="container">
            
      <div class="row eh">
        <div class="home-events-column">
          <div class="tabbed-content-container white-bg">
            <div id="business-line-detail">
<div class="section events events-homepage light-bg related-content-container-services">
    <div class="container">
      <h2 class="section-heading">What's new at BDO</h2>
	<div class="row eh"><div class="col-md-4 eh-col">
	<div class="event-list-container">
		<div class="event-header news">News</div>
		<ul class="reset event-list">
<li>
    <div class="event-info"><span class="date">20 August 2021</span></div>
    <a alt="Three new members appointed to the IFRS Interpretations Committee " title="Three new members appointed to the IFRS Interpretations Committee " href="/en-gb/news/ifrs-news/three-new-members-appointed-to-the-ifrs-interpretations-committee"><h3 class="headline clickable">Three new members appointed to the IFRS...<span class="icon"></span></h3></a>
    <p>The Trustees of the IFRS Foundation have appointed Andre Besson, Karen Higgins and...</p>
</li>
<li>
    <div class="event-info"><span class="date">13 August 2021</span></div>
    <a alt="IPSASB proposes minor improvements to IPSAS " title="IPSASB proposes minor improvements to IPSAS " href="/en-gb/news/ifrs-news/ipsasb-proposes-minor-improvements-to-ipsas"><h3 class="headline clickable">IPSASB proposes minor improvements to IPSAS <span class="icon"></span></h3></a>
    <p>The International Public Sector Accounting Standards Board (IPSASB) has issued...</p>
</li>
<li>
    <div class="event-info"><span class="date">13 August 2021</span></div>
    <a alt="June 2021 ASAF meeting summary now available " title="June 2021 ASAF meeting summary now available " href="/en-gb/news/ifrs-news/june-2021-asaf-meeting-summary-now-available"><h3 class="headline clickable">June 2021 ASAF meeting summary now available <span class="icon"></span></h3></a>
    <p>The Accounting Standards Advisory Forum (ASAF) met on 28-29 June 2021. The meeting...</p>
</li>

 		</ul>
         <a title="See all news" class="see-all padded" href="https://www.bdo.global/en-gb/news?type=event">See all news<span class="icon"></span></a>
    </div>
</div></div></div></div></div>
          </div>
        </div>        
      </div>
    </div>
    <div class="container custom-section no-padding">
<div class="row">
<div class="col-sm-12 single-section">
<a href="https://www.bdo.global/en-gb/microsites/ifrs/ifrs-reporting">
<h2 class="section-heading">IFRS Reporting- Navigate the road ahead</h2>
</a>
<a href="https://www.bdo.global/en-gb/microsites/ifrs/ifrs-reporting">
<img src="/getattachment/88b78e45-916c-4043-b299-564325b55492/SectionImage1_FullWidth.png.aspx" alt="" width="1110" height="306">
</a>
<div class="promo-content white-bg">
<p>This Hub is full of practical tools and is a one stop shop for all things IFRS. It's purpose is to bring together BDO’s experience from around the world and help you navigate the principles and answer questions that have arisen from practice. </p>
<a class="see-all" href="https://www.bdo.global/en-gb/microsites/ifrs/ifrs-reporting">Enter the Hub<span class="icon"></span></a>
</div>
</div>

</div>
</div>
  </div>       
</div>

</div>

<footer>
    <div class="office-search-tab open" tabindex="0"></div>
<div class="office-search-banner" style="display: none;">BDO LOCATIONS</div>
    <div class="office-search-container" >
        <div class="office-search">
            <div class="container">
  <div class="row">
    <div class="col-md-12">
      <span class="section-header pull-left">Find a BDO office near you</span>
      <div class="pull-right">
      <div class="us-map" ></div>
      <div class="styled-select">
        <select title="Please select a location"><option selected="selected" disabled>Please select a location</option>



  

<option data-index="13081" value="/en-gb/locations/global-office">Global Office</option>

</optgroup>

</select>
</div>
<div class="global-locations">
  <a href="https://www.bdo.global/en-gb/locations?locations=global"><div class="world-map" style="background: url('/BDOKIT/assets/img/world-map.png') no-repeat #ffffff;"></div>View Locations<span class="nav-caret"></span></a>
</div>
</div>
</div>
</div>
</div>
        </div>
        <div class="office-search-results clearfix">
            <div data-topOffset="0" data-jsonUrl="https://www.bdo.global/en-gb/home?format=json&amp;type=locations" data-api_key="AIzaSyAeaFQfcMh6eDJGp-uATahYaPXy6n8tDtI" data-latitudeColumn="LocationLatitude" class="google-maps" data-longitudeColumn="LocationLongitude" id="GoogleMaps_map" data-zoom="1" data-iconUrl="/App_Themes/Main/pin-marker.png" data-markerZoom="6"><div class="light-bg text-center">Loading...</div></div>
        </div>
    </div>
    <div class="footer-links">
        <div class="container">
            <div class="row eh">
                

<div class="social-column eh-col col-md-3">  <a href='https://twitter.com/BDOglobal' target='_blank' title='twitter'>
  <span class='icon social twitter'></span>
</a> <a href='https://www.linkedin.com/company/bdo-international?trk=biz-companies-cym' target='_blank' title='linkedin'>
  <span class='icon social linkedin'></span>
</a> <a href='https://www.youtube.com/user/BDOInternational' target='_blank' title='youtube'>
  <span class='icon social youtube'></span>
</a> 
</div><div class="links-column middle-column eh-col col-md-4"><ul>

<li><a href="/en-gb/contact">Contact</a></li><li><a href="/en-gb/locations">Locations</a></li>

</ul></div><div class="copyright links-column eh-col col-md-5"><ul>
<li><a href="/en-gb/legal-privacy-cookies">Legal / Privacy / Cookies</a></li><li><a href="/en-gb/sitemap">Sitemap</a></li>
</ul><p>&nbsp;</p>Copyright &copy; 2021 <p>See Terms &amp; Conditions for more information.<br />
&nbsp;</p>




</div>
            </div>
        </div>
    </div>
</footer>



<script language="javascript" type="text/javascript">
if (!$(".micrositetopmenu").length) {
  $("#main-nav li:nth-child(5) .second-level-nav.four-column").remove();   
        
  $("#main-nav li:nth-child(5)").click(function(event) {
    event.stopImmediatePropagation();
    window.location.href = "/rethink";
  });
}
</script>
    
    

<script type="text/javascript">
	//<![CDATA[
var BubbleMustacheTemplate = '<a href=\"{{NodeAliasPath}}\"><strong>{{MetadataTitle}}</strong><br />{{LocationAddress1}}{{#LocationAddress2}}<br />{{LocationAddress2}}{{/LocationAddress2}}<br />{{#zipbefore}} {{LocationZip}}  {{/zipbefore}}{{LocationCity}}{{^zipbefore}},  {{LocationZip}}{{/zipbefore}}</a>';
//]]>
</script>
<script type="text/javascript">
	//<![CDATA[
WebServiceCall('/cmsapi/webanalytics', 'LogHit', '{"NodeAliasPath":"/Home","DocumentCultureCode":"en-GB","UrlReferrer":""}')
//]]>
</script>
<script type="text/javascript">
//<![CDATA[

var callBackFrameUrl='/WebResource.axd?d=beToSAE3vdsL1QUQUxjWddaaa5vnPkXLoXayIq9WfAdMHNxVKCF2JUdyl1FmHit1ykWt6g2&t=637586592728245761';
WebForm_InitCallback();//]]>
</script>

<script type="text/javascript">
	//<![CDATA[
var predictiveSearchObject_p_lt_ctl01_sb = new PredictiveSearchExtender('p_lt_ctl01_sb', 'p_lt_ctl01_sb_txtWord', 'p_lt_ctl01_sb_pnlPredictiveResultsHolder', 1, true, 'selectedResult', 'predictiveSearchResults');
predictiveSearchObject_p_lt_ctl01_sb.CallPredictiveSearch = function(arg, context) { WebForm_DoCallback('p$lt$ctl01$sb',arg,predictiveSearchObject_p_lt_ctl01_sb.RecieveSearchResults,context,null,false); }

//]]>
</script>
<script type="text/javascript">
	//<![CDATA[
$( document ).ready(function() {
  initHoneyPot();
});
// Spam prevention
function initHoneyPot () {
  if ($("#IsHuman").length > 0) {
    $("#IsHuman").hide();
    var dtLoaded = new Date();
    $(".FormButton.btn-primary,.RegisterButton").click(function () {
      var dtClicked = new Date();
      var timeDiff = Math.abs(dtClicked.getTime() - dtLoaded.getTime());
      if (timeDiff < 3000) {
        alert("You filled out this form too fast, are you a human or a robot? Please wait a second and try again.");
        isRobotNotificationDisplayed = true;
        return false;
      } else {
        $("#IsHuman input.form-control").val('yes i am a human');
       return true; // took more than 3 seconds to fill out the form, probably human
      }
    });
  }
}
//]]>
</script>
<script type="text/javascript">
//<![CDATA[

theForm.oldSubmit = theForm.submit;
theForm.submit = WebForm_SaveScrollPositionSubmit;

theForm.oldOnSubmit = theForm.onsubmit;
theForm.onsubmit = WebForm_SaveScrollPositionOnSubmit;
Sys.Application.add_init(function() {
    $create(Sys.Extended.UI.TextBoxWatermarkBehavior, {"ClientStateFieldID":"p_lt_ctl01_sb_txtWord_exWatermark_ClientState","id":"p_lt_ctl01_sb_txtWord_exWatermark","watermarkText":"\nSearch"}, null, null, $get("p_lt_ctl01_sb_txtWord"));
});
//]]>
</script>
  <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="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" />
  <script type="text/javascript">
      //<![CDATA[
      if (window.WebForm_InitCallback) {
        __theFormPostData = '';
        __theFormPostCollection = new Array();
        window.WebForm_InitCallback();
      }
      //]]>
    </script>
  </form>
<script defer src="https://static.cloudflareinsights.com/beacon.min.js" data-cf-beacon='{"rayId":"681bbf4ced8eb4de","token":"189bfb6e4e5d48c9bfa9dd3f615a1b3a","version":"2021.8.1","si":10}'></script>
</body>
</html>
Tests:
document.querySelector("header")
document.querySelector("header")
document.getElementsByTagName("header")
document.getElementsByTagName("test")
Run results for: querySelector vs getElementsByTagName

document.querySelector("header")

document.getElementsByTagName("header")
