Circulars
Educational Material – Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs)
March 2021
Circular
Financial Reporting
Circular 1/2021 – Headline Earnings
March 2021
Circular
Financial Reporting
Circular 2/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis under IFRS 16 – Leases
March 2020
Circular
Financial Reporting
Circular 1/2019 – Headline Earnings
2021
Circular
Financial Reporting
Circular 2/2017 – Determining Revenue/Purchases as a result of financing components
June 2017
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 9/2007 - Statement of Generally Accepted Accounting Practice for Small and Medium-sized Entities (SMEs
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