Technical resources
Circulars Archive
12
Circular 1/2021 – Headline Earnings
March 2021
Circular
Financial Reporting
Circular 1/2019 – Headline Earnings
December 2019
FAQ
Financial Reporting
Circular 1/2019 – Headline Earnings
2021
Circular
Financial Reporting
Circular 2/2013 – Headline Earnings
2021
Circular
Financial Reporting
Circular 3/2012 – Headline Earnings
2021
Circular
Financial Reporting
Circular 1/2011 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
2021
Circular
Financial Reporting
Circular 3/2009 - Headline Earnings
2021
Circular
Financial Reporting
Circular 8/2007 - Headline Earnings
2021
Circular
Financial Reporting
Circular 9/2006 - Cover page
May 2006
Circular
Financial Reporting
Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases Cover page
May 2006
Circular
Financial Reporting
Circular 1/2006 - Disclosure in Relation to Deferred Tax
2021
Circular
Financial Reporting
Circular 4/2006 - Afrikaans Translation - Illustrative Financial Statements
2021
Circular
Financial Reporting
Other
8
Revenue Recognition will never be the same again ( 12 June 2014)
2021
Financial Reporting
IFRS 9 – Financial Instruments - The IASB’s longer-term answer to the lessons learned from the financial crisis (23 June 2014)
2021
Financial Reporting
Micro GAAP - June 2012
2021
Financial Reporting
Bulk-e-mail - SA GAAP to be withdrawn - March 2012
2021
Financial Reporting
The Future of Financial Reporting in South Africa and what Framework to apply - July 2012
2021
Financial Reporting