/

/

Corporate Reporting

/

Financial Reporting

/

Technical resources

/

Educational material

Educational material

Loading resources...

Educational material - Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs) updated April 2022

2022Educational 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