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Circular 1/2021 – Headline Earnings
Summary
This circular was updated in 2021 to consider new amendments to IFRSs issued between
July 2017 and August 2020.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Financial Reporting Circular IFRS 16 |
| Categories | Financial Reporting |
| Date | March 2021 |
| File |