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Corporate Reporting

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Financial Reporting

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Technical resources

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Circulars

Circulars

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Circular 1/2023 – Headline Earnings

2023CircularFinancial Reporting

Educational Material – Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs)

March 2021CircularFinancial Reporting

Circular 2/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis under IFRS 16 – Leases

March 2020CircularFinancial Reporting

Circular 2/2017 – Determining Revenue/Purchases as a result of financing components

June 2017CircularFinancial Reporting

Circular 9/2007 - Statement of Generally Accepted Accounting Practice for Small and Medium-sized Entities (SMEs

2021CircularFinancial Reporting