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SAICA Revised IFRS Circular 1/2021 – Headline Earnings
- 21 April 2021
- Accounting
- South African Accounting Academy
The requirement to disclose headline earnings has been a reporting requirement for companies listed on the JSE Limited (JSE) since 2000.
This Circular intends to:
- provide a background to the use of headline earnings in South Africa;
- illustrate the link to IFRS and accounting policy choices;
- provide definitions of the terms used in calculating headline earnings;
- provide rules for calculating headline earnings for every relevant IFRS and IFRIC.
Click here to download the revised circular:
https://www.saica.co.za/Portals/0/documents/2021/Circular%201%202021%20Headline_Earnings.pdf
Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za.
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