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Financial Reporting News
IRBA: Annual Report 2025
- 06 November 2025
- Financial Reporting
The IRBA has tabled its 2024/2025 Annual Report before Parliament’s Standing Committee on Finance, m...
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FSCA: Integrated Report 2024/2025
- 17 October 2025
- Financial Reporting
The Financial Sector Conduct Authority (FSCA) has published their Integrated Annual Report of the FS...
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IPSASB: ED 93 – Definition of Material
- 06 June 2025
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB) has issued ED 93: Definition of...
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IFRS Foundation: Updated Going Concern e...
- 22 May 2025
- Financial Reporting
The IFRS Foundation has published an updated version of its educational material to support the cons...
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2025-26 GRAP Disclosure Checklist
- 08 May 2025
- Financial Reporting
The Office of the Accountant-General in National Treasury has issued the latest GRAP Disclosure / Co...
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ASB: GRAP 104 on Financial Instruments (...
- 06 May 2025
- Financial Reporting
The Accounting Standards Board (ASB) has published an insightful news article (in 2 parts) which ser...
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Updated IFRS for SMEs - 3rd edition
- 24 March 2025
- Financial Reporting
The International Accounting Standards Board (IASB) has issued a major update to the International F...
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IPSASB: 2024 Handbook
- 10 January 2025
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB®) has issued the 2024 Edition of...
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IPSASB: 2 Pronouncements on Mineral Reso...
- 10 January 2025
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB®) has issued International Public...
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IPSASB: IFRIC Alignment – Narrow Scope A...
- 10 January 2025
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB) has approved (but not yet publis...
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IASB Targeted amendments to nature-depen...
- 14 January 2025
- Financial Reporting
The International Accounting Standards Board (IASB) has issued targeted amendments to help companies...
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IASB: Proposed amendments to IAS37 Provi...
- 21 November 2024
- Financial Reporting
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) for consult...
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FAQ on IFRS for SMEs
- 12 November 2024
- Financial Reporting
The South African Institute Chartered Accountants (SAICA) has published a Frequently Asked Question...
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ASB Review Report: PIR of GRAP 109 Accou...
- 22 October 2024
- Financial Reporting
The Accounting Standards Board (ASB) has published the Review Report on the post-implementation revi...
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ASB: Approved amendments Directive 5 GRA...
- 21 October 2024
- Financial Reporting
The Accounting Standards Board (ASB) has approved amendments to Directive 5 on Determining the GRAP...
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Voluntarily applying ISSB Standards - A...
- 02 October 2024
- Financial Reporting
The IFRS Foundation has published a Voluntary Application Guide for preparers and companies as inves...
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ED: Draft Equity Method of Accounting –...
- 26 September 2024
- Financial Reporting
The IFRS Foundation’s International Accounting Standards Board (IASB) has published the Exposure Dra...
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2024-25 GRAP Disclosure Checklist
- 23 August 2024
- Financial Reporting
The Office of the Accountant-General in National Treasury has issued the latest GRAP Disclosure / Co...
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Annual improvements to 5 IFRS Accounting...
- 22 August 2024
- Financial Reporting
The International Accounting Standards Board (IASB) has issued narrow amendments to 5 IFRS Accountin...
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IPSASB: ED 90 - amendments to IPSAS as a...
- 20 August 2024
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED)...
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IASB: ED with 8 Illustrative examples to...
- 20 August 2024
- Financial Reporting
The International Accounting Standards Board (IASB) has published a consultation document, proposing...
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International Public Sector Accounting S...
- 16 August 2024
- Financial Reporting
The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED)...
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SAICA: Comments on ED on Business Combin...
- 16 August 2024
- Financial Reporting
SAICA has published their comments on the Exposure Draft (ED) on Business Combinations - indicating...
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National Treasury: Modified Cash Standar...
- 02 August 2024
- Financial Reporting
The Office of the Accountant General in National Treasury has published 6 Modified Cash Standards Ac...
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National Treasury: Modified Cash Standar...
- 02 August 2024
- Financial Reporting
The Office of the Accountant-General (OAG) has issued the final annual financial statements (AFS) te...
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Accounting Standards Board (ASB): New ED...
- 21 May 2024
- Financial Reporting
The ASB has issued 2 new Exposure Drafts for comment: ED208 on Amendments to the Directive on Determ...
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IASB: IFRS 19 - Subsidiaries without Pub...
- 14 May 2024
- Financial Reporting
The International Accounting Standards Board (IASB) has issued the new IFRS 19 on Subsidiaries witho...
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ASB: Proposed amendments to Directive 5...
- 29 April 2024
- Financial Reporting
The Accounting Standards Board (ASB) has proposed amendments to Directive 5 on Determining the GRAP...
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Implementation Guideline on GRAP 25 - Em...
- 24 April 2024
- Financial Reporting
The Office of the Accounting-General in the Department of National Treasury has issued an Implementa...
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Updated FAQs on Modified Cash Statement...
- 24 April 2024
- Financial Reporting
National Treasury has published updated Frequently Asked Questions (FAQs) for departments applying t...
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Latest FAQs on GRAP
- 10 April 2024
- Financial Reporting
The Accounting Standards Board (ASB) has issued the latest Frequently Asked Questions on Standards o...
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ED on Business Combinations: Disclosure,...
- 25 March 2024
- Financial Reporting
The International Accounting Standards Board (IASB) has published an exposure draft (ED) on business...
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Guidance: International Fund Transfer Re...
- 14 December 2023
- Financial Reporting
The Financial Intelligence Centre (FIC) has issued Guidance Note 9 (GN 9) as guidance for accountabl...
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Applicability of IFRS 9, IFRS 15 and IFR...
- 09 September 2021
- Financial Reporting
SAICA has issued a FAQ that confirms that an entity preparing financial statements in terms of the I...
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Reduced disclosure requirements for subs...
- 30 August 2021
- Financial Reporting
The IASB has proposed a new IFRS Standard that would permit eligible subsidiaries to apply IFRS Stan...
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Updated FAQs on the Standards of GRAP
- 24 August 2021
- Financial Reporting
The ASB has issued the recently updated Frequently Asked Questions document on the Standards of GRAP...
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EAAB 2021 Audit Reports Submission Remin...
- 15 June 2021
- Financial Reporting
The Estate Agency Affairs Board (EAAB) issued a reminder regarding the 2021 audit reports submission...
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IASB clarifies the accounting for deferr...
- 19 May 2021
- Financial Reporting
The International Accounting Standards Board (IASB) has issued targeted amendments to IAS 12, the IF...
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ASB: CFOs re New Accounting Requirements...
- 11 May 2021
- Financial Reporting
The Accounting Standards Board (ASB) has issued a letter Chief Financial Officers (CFOs) and Finance...
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Updated Accounting Guidelines on GRAP
- 04 May 2021
- Financial Reporting
The Office of the Accounting-General in the Department of National Treasury has updated 2 Accounting...
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Modified Cash Standard 2021_2022
- 03 May 2021
- Financial Reporting
The Office of the Accounting-General in the Department of National Treasury has issued the new Modif...
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Summary of GRAP Standards 31 March 2021
- 28 April 2021
- Financial Reporting
National Treasury has published useful, high-level Summaries of the GRAP Standards that are currentl...
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GRAP Accounting and Disclosure Checklist...
- 22 April 2021
- Financial Reporting
National Treasury has published the 2021 GRAP Accounting and Disclosure / Compliance Checklist.
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IFRS support to companies in applying go...
- 15 April 2021
- Financial Reporting
IFRS Foundation has published educational material to support companies in applying going concern re...
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IASB re better communication in notes to...
- 06 April 2021
- Financial Reporting
The IASB (International Accounting Standards Board) proposes a new approach that opens the way to be...
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5 key going concern considerations for 2...
- 31 March 2021
- Financial Reporting
Evaluating potential going concern issues was a hot topic for companies and their auditors in 2020....
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