NewsVerify a MemberContact
Training Offices
Member Portal
SAICA LogoSAICA Logo
About
Members
Initiatives
Awards
Become a member
Our Partners
Resources
Events & Learning
Thuthuka
Vacancies
Home
/
Resources
/
Corporate Reporting
/
Financial Reporting Archive
/
Technical resources
/
Circulars Archive

Circulars Archive

Circular 1/2021 – Headline Earnings
March 2021
Circular
Financial Reporting
Download PDFView resource
Circular 1/2019 – Headline Earnings
December 2019
FAQ
Financial Reporting
Download PDFView resource
Circular 1/2019 – Headline Earnings
2021
Circular
Financial Reporting
Download PDFView resource
Circular 2/2013 – Headline Earnings
2021
Circular
Financial Reporting
Download PDFView resource
Circular 3/2012 – Headline Earnings
2021
Circular
Financial Reporting
Download PDFView resource
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
Download PDFView resource
Circular 3/2009 - Headline Earnings
2021
Circular
Financial Reporting
Download PDFView resource
Circular 8/2007 - Headline Earnings
2021
Circular
Financial Reporting
Download PDFView resource
Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases Cover page
May 2006
Circular
Financial Reporting
Download PDFView resource
Circular 9/2006 - Cover page
May 2006
Circular
Financial Reporting
Download PDFView resource
Circular 4/2006 - Afrikaans Translation - Illustrative Financial Statements
2021
Circular
Financial Reporting
Download PDFView resource
Circular 1/2006 - Disclosure in Relation to Deferred Tax
2021
Circular
Financial Reporting
Download PDFView resource
ResourcesSAICA TechnicalAudit and Assurance (298)Corporate Reporting (286)Financial Reporting (143)Financial Reporting Archive (38)Technical resources (38)Circulars Archive (12)GuidesEducational materialFAQIllustrative Financial StatementsCFO Forum Archive (18)Other (8)Integrated Reporting (9)Regulated Industries (95)Sustainability (1)Ethics (102)Legislation and governance (676)Pathways to Relevance (39)Practice (71)Public Sector (222)Sustainability (87)Tax (982)Training Offices (86)
AboutHistoryBoardSocial Media GuidelinesSubscribe to our newsletters
MembersMember value propositionRegional representationUshintsho
InitiativesThuthukaCA Of The Future
Become a memberSchools and learnersUniversities, colleges and studentsTrainees
ContactTerms and conditionsFraud lineGeneral Disclaimers
SAICA LogoChartered Accountants Worldwide
© 2025 SAICA, NPO REGISTRATION NUMBER 020-050-NPO