SAICA Revised IFRS Circular 1/2021 – Headline Earnings

SAICA Revised IFRS Circular 1/2021 – Headline Earnings logo

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:

  1. provide a background to the use of headline earnings in South Africa;
  2. illustrate the link to IFRS and accounting policy choices;
  3. provide definitions of the terms used in calculating headline earnings;
  4. 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


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