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Corporate Reporting

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Educational material

Educational material

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Educational material on illustrative examples on reporting uncertainties in the financial statements

2026Educational materialFinancial Reporting

Educational Material 14 - Presentation of Inventory write-offs and costs as a result of the civil unrest in South Africa

November 2021Educational materialFinancial Reporting

Educational material 9 - Application of IFRS standards in light of the coronavirus disease (COVID-19) uncertainty – Issued financial guarantee contracts within the scope of IFRS 9 Financial Instrument

May 2020Educational materialFinancial Reporting

Educational material 10 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – Change in held-to-collect business models

May 2020Educational materialFinancial Reporting

Educational material 11 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – measurement of expected credit losses on trade receiv

May 2020Educational materialFinancial Reporting

Educational material 12 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – modifications of financial liabilities

May 2020Educational materialFinancial Reporting