Home
/
Resources /
Corporate Reporting /
Financial Reporting Archive /
Technical resources /
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 |