Circulars Archive

Circular 3/2012 – Headline Earnings

Overview

This Circular supersede Circular 3/2009 as a result of amendments and revisions to International Financial Reporting Standards (IFRS) and reconsideration of some of the detailed rules.

Author	SAICA Accounting Practices Committee
Division	CPR - Financial reporting
Keywords	SAICA Circular Headline earnings Financial Reporting
Categories	Financial Reporting
Date	2021
File	Circular 3 2012 Headline Earnings (pdf)