Corporate Reporting

SAICA Submission on Tentative Agenda Decision Classification of Income and Expenses when an Entity Has a Main Business Activity (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission on Tentative Agenda Decision - Presentation of Operating Expenses (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission on Tentative Agenda Decision - Management-defined Performance Measures Public Communications (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission on Tentative Agenda Decision - Control Assessment for a Single-investor Fund (IFRS 10)

2026SubmissionFinancial Reporting

SAICA Submission on Tentative Agenda Decision - Labels of Subtotals (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission on Exposure Draft – Consolidation Exception Proposed amendments to the IFRS for SMEs Accounting Standard

2026SubmissionFinancial Reporting

SAICA submission on Expo Tentative Agenda Decision – Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

2026SubmissionFinancial Reporting

Exposure Draft on Headline Earnings Circular

2026Exposure DraftFinancial Reporting

Educational material on illustrative examples on reporting uncertainties in the financial statements

2026Educational materialFinancial Reporting

SAICA submission - Fair Value Option for Investments in Associated and Joint Ventures

2026SubmissionFinancial Reporting

SAICA submission - Tentative Agenda Decision – Reassessment of Control (IFRS 10)

2026SubmissionFinancial Reporting

Call for nominations Financial Reporting Investigations Panel 2026

2026ArticleFinancial Reporting

From IAS 1 to IFRS 18 what you need to know – Forvis Mazars

2026ArticleFinancial Reporting

IFRS 18 Presentation and Disclosure in Financial Statements – BDO

2026ArticleFinancial Reporting

SAICA Submission – IFRIC Agenda Decision on Updates to Committee’s agenda decisions for IFRS 18

2026SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decision on Presentation of Taxes or other charges that are not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decision on Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decision on Scope of the requirement to disclose expenses by nature (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission – SAICA Submission – IFRIC Agenda Decision on Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)

2026SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decision on Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)

2026SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decisions

2025SubmissionFinancial Reporting

SAICA Submission – Request for Information – Post-implementation Review – IFRS 16 – Leases

2025SubmissionFinancial Reporting

SAICA Submission – IFRIC Agenda Decisions

2025SubmissionFinancial Reporting

FAQ on understanding Zaronia

2025FAQFinancial Reporting

SAICA Submission on IFRS Foundation Due Process Handbook

2025SubmissionFinancial Reporting

SAICA Submission on Provisions – Targeted Improvements – Proposed amendments to IAS 37

2025SubmissionFinancial Reporting

Exposure Draft: Proposed Amendments to the IFRS Foundation Due Process Handbook

2025Exposure DraftFinancial Reporting

SAICA Submission on Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures

2025SubmissionFinancial Reporting

Provisions – Targeted Improvements – Proposed amendments to IAS 37 (Comment deadline – 12 March 2025)

2025Exposure DraftFinancial Reporting

SAICA Submission on Climate-related and Other Uncertainties in the Financial Statements

2024SubmissionFinancial Reporting

SAICA Submission on Amendments to IFRS 19 - Subsidiaries without Public Accountability

2024SubmissionFinancial Reporting

SAICA Submission on Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

2024SubmissionFinancial Reporting

FAQ on IFRS for SME's

Oct 2024FAQFAQs

Equity Method of Accounting: IAS 28 – Investments in Associates and Joint Ventures ( Comment deadline – 20 January 2025)

2024Exposure DraftFinancial Reporting

SAICA Submission on Business Combinations – Disclosures, Goodwill and Impairment – Proposed Amendments to IFRS 3 and IAS 36

2024SubmissionFinancial Reporting

Climate-related and Other Uncertainties in the Financial Statements – Proposed illustrative examples ( Comment deadline – 28 November 2024)

2024Exposure DraftFinancial Reporting

SAICA Submission – IFRS for SMEs - Addendum – 3rd Edition IFRS for SMEs Accounting Standard

2024SubmissionFinancial Reporting

SAICA Submission on Contracts for Renewable Electricity –Proposed Amendments to IFRS 9 and IFRS 7

2024SubmissionFinancial Reporting

Translation to a Hyperinflationary Presentation Currency : Proposed amendments to IAS 21 ( Comment deadline – 22 November 2024)

2024Exposure DraftFinancial Reporting

Amendments to IFRS 19 – Subsidiaries without Public Accountability: Disclosures ( Comment deadline – 27 November 2024)

2024Exposure DraftFinancial Reporting

SAICA Submission on Business Combinations - Disclosures, Goodwill and Impairment - Proposed Amendments to IFRS 3 and IAS 36

2024SubmissionFinancial Reporting

Business Combinations – Disclosures, Goodwill and Impairment: Proposed amendments to IFRS 3 and IAS 36 (Comment deadline – 15 July 2024)

2024Exposure DraftFinancial Reporting

Exposure Draft -Contracts for Renewable Electricity- Proposed amendments to IFRS 9 and IFRS 7 - (Comment deadline – 7 August 2024)

2024Exposure DraftFinancial Reporting

IFRS for SMEs survey (Comment deadline – 31 May 2024)

2024SurveyFinancial Reporting

IFRS for SMEs® Accounting Standard Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard ( Comment deadline – 31 July 2024)

2024Exposure DraftFinancial Reporting

Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1 (Comment deadline – 29 March 2024)

2023Exposure DraftFinancial Reporting

SAICA Submission on the Financial Instruments with Characteristics of Equity – Proposed Amendments to IAS 32, IFRS 7 and IAS 1

2024SubmissionFinancial Reporting

Annual Improvements to IFRS Accounting Standards ( Comment deadline – 11 December 2023)

2023Exposure DraftFinancial Reporting

SAICA Submission on Annual Improvements: Volume 11

2023SubmissionFinancial Reporting

SAICA Submission on Post Implementation Review: IFRS 9: Financial Instruments: Impairments

2023SubmissionFinancial Reporting

SAICA Submission on Post Implementation Review - IFRS 9 - Financial Instruments - Impairments

2023SubmissionFinancial Reporting

SAICA Submission on Amendments to the Classification and Measurement of Financial Instruments : Proposed amendments to IFRS 9 and IFRS 7

2023SubmissionFinancial Reporting

SAICA Submission on International Tax Reform Pillar Two Model Rules: Proposed amendments to IFRS for SME's

2023SubmissionFinancial Reporting

Request for information on the Post-implementation Review IFRS 15 – Revenue from Contracts with Customers (Comment deadline – 27 October 2023)

2023Exposure DraftFinancial Reporting

Circular 1/2023 – Headline Earnings

2023CircularFinancial Reporting

Request for information on the Post-implementation Review: IFRS 9 – Financial Instruments : Impairment (Comments deadline - 27 September 2023)

2023Exposure DraftFinancial Reporting

International Tax reform- Pillar two model rules - Proposed Amendments to IFRS for SMEs Standard (Comment deadline -17 July 2023)

2023Exposure DraftFinancial Reporting

Amendments to the Classification and Measurement of Financial Instruments (Comment deadline – 19 July 2023)

2023Exposure DraftFinancial Reporting

SAICA Body Corporate Template – Illustrative Financial Statements – Explanatory Commentary

2023Illustrative Financial StatementsFinancial Reporting

SAICA Submission on International Tax Reform- Pillar Two Model Rules: Proposed amendments to IAS 12

10 March 2023SubmissionFinancial Reporting

SAICA Submission on Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

7 March 2023SubmissionFinancial Reporting

SAICA Body Corporate Template – Illustrative Financial Statements

2023Financial StatementsFinancial Reporting

International Tax Reform – Pillar Two Model Rules: Proposed Amendments to IAS 12

2023Exposure DraftFinancial Reporting

Exposure Draft IFRS for SMEs® Accounting Standard : Third edition of the IFRS for SMEs Accounting Standard ( Comment deadline – 7 March 2023)

September 2022Exposure DraftFinancial Reporting

ED 405 on Proposed revisions to the Headline earnings Circular

September 2022Exposure DraftFinancial Reporting

SAICA Submission on JSE Consultation Paper – JSE Listings Review

20 June 2022SubmissionFinancial Reporting

Frequently Asked Question on the Zimbabwe functional currency updated March 2022

2022FAQ

SAICA Submission on ED/2021/9 – Non-Current Liabilities with Covenants: Proposed Amendments to IAS 1

17 March 2022SubmissionFinancial Reporting

SAICA Submission on ED/2021/7 – Subsidiaries Without Public Accountability: Disclosures

31 January 2022SubmissionFinancial Reporting

SAICA and XBRL SA Newsletter - November and December 2021

December 2021NewsletterFinancial Reporting

SAICA Submission on ED/2021/3 – Disclosure Requirements in IFRS Standards – A Pilot Approach: Proposed amendments to IFRS 13 and IAS 19

14 January 2022Submission

IFRS for SMEs Illustrative Financial Statements for Body Corporates

November 2021Exposure DraftFinancial Reporting

SAICA and XBRL SA Newsletter - October 2021

October 2021NewsletterFinancial 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

SAICA and XBRL SA Newsletter - September 2021

September 2021NewsletterFinancial Reporting

Frequently Asked Question (FAQ) Applicability of IFRS 9 – Financial Instruments, IFRS 15 – Revenue from Contracts with Customers and IFRS 16 – Leases to entities applying the IFRS for SMEs Standard

September 2021FAQFinancial Reporting

SAICA IFRS Back to Basics Series 4 Session 4

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 4 Session 5

13 August - 21 August 2020Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 4 Session 1

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 4 Session 2

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 4 Session 3

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 5 Session 4

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 5 Session 5

24 August - 23 September 2020Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 5 Session 1

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 5 Session 2

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 5 Session 3

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 6 Session 3

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 6 Session 4

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 6 Session 1

Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 6 Session 2

Video and RecordingFinancial Reporting

The SAICA Companies Act Guide

Frequently Asked Question (FAQ) Accounting for Subsequent Expenditure on Biological Assets in terms of IFRS for SMEs

March 2021FAQFinancial Reporting

Pronouncement 1: Substantively enacted tax rates and tax laws under International Financial Reporting Standards and International Financial Reporting Standards for Small and Medium Enterprises

2021PronouncementFinancial Reporting

Pronouncement 2: Accounting for Black Economic Empowerment (BEE) Transactions under International Financial Reporting Standards (IFRS)

2021PronouncementFinancial Reporting

Pronouncement 3: Accounting for Black Economic Empowerment transactions under International Financial Reporting Standards for small and medium enterprises

2021PronouncementFinancial Reporting

Pronouncement 4: The Limit On A Defined Benefit Asset, Minimum Funding Requirements and Their Interaction Under International Financial Reporting Standards (IFRS) in The South African Pension Fund Env

2021PronouncementFinancial Reporting

Pronouncement 5: Summary Financial Statement

2021PronouncementFinancial Reporting

Frequently Asked Question (FAQ) Accounting for Subsequent Expenditure on Biological Assets

December 2020FAQFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

November 2020Video and RecordingFinancial Reporting

Corporate Reporting "looking glass"

November 2020Video and RecordingFinancial Reporting

SAICA IFRS Back to Basics Series 6 Session 5

2 October 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

October 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

September 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

August 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

July 2020Video and RecordingFinancial Reporting

2020 Financial Reporting Update for Executives

July 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

June 2020Video and RecordingFinancial Reporting

2020 Update from CIPC on the XBRL programme

June 2020Video and RecordingFinancial Reporting

Educational Material 13 – Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) uncertainty – Government Grants – IAS 20

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

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 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 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

TechTalk Series -Corporate reporting and Assurance

May 2020Video and RecordingFinancial Reporting

Educational material 8 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty –IAS 2 Inventories

April 2020Educational materialFinancial Reporting

Educational material 7 - Application of IFRS standards in light of the Coronavirus Disease (COVID-19) Uncertainty – Potential implications on contingent consideration in a business combination where a

April 2020Educational materialFinancial Reporting

Educational material 6 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty -Onerous contracts IAS 37

April 2020Educational materialFinancial Reporting

Educational material 5 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty - IFRS 15 Revenue from Contracts with Customers

April 2020Educational materialFinancial Reporting

Educational Material 4 – Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Borrowing costs IAS 23

April 2020Educational materialFinancial Reporting

Educational Material 3 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty - Disclosure of judgements and sources of estimation uncertainty

April 2020Educational materialFinancial Reporting

Educational Material 2 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Going Concern

April 2020Educational materialFinancial Reporting

Educational Material 1 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Events After the Reporting Period

April 2020Educational materialFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

April 2020Video and RecordingFinancial Reporting

Circular 2/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis under IFRS 16 – Leases

March 2020CircularFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

March 2020Video and RecordingFinancial Reporting

2020 Auditing accounting estimates arising from IFRS 15

March 2020Video and RecordingFinancial Reporting

TechTalk Series -Corporate reporting and Assurance

February 2020Video and RecordingFinancial Reporting

2020 SAICA IFRS Update Session 1 of 3

2020Video and RecordingFinancial Reporting

2020 SAICA IFRS Update Session 2 of 4

2020Video and RecordingFinancial Reporting

2020 SAICA IFRS Update Session 3 of 6

2020Video and RecordingFinancial Reporting

2020 SAICA IFRS Update Session 4 of 6

2020Video and RecordingFinancial Reporting

2020 SAICA IFRS Update Session 5 of 6

2020Video and RecordingFinancial Reporting

2019 IFRS Update

12 November 2019Video and RecordingFinancial Reporting

2019 JSE Monitoring Seminar

14 October 2019Video and RecordingFinancial Reporting

Breakfast with Darrel Scott, Board

9 September 2019Video and RecordingFinancial Reporting

Frequently Asked Question (FAQ) on the Zimbabwe functional currency (Updated September 2019)

September 2019FAQFinancial Reporting

2019 Financial Reporting update for executives

30 July 2019Video and RecordingFinancial Reporting

IFRS for SMEs Back to Basics

March 2019Video and RecordingFinancial Reporting

Auditing accounting estimates

2021Video and RecordingFinancial Reporting

2018 IFRS Update

November 2018Video and RecordingFinancial Reporting

Panel Discussion on the new insurance contracts standard

11 September 2018Video and RecordingFinancial Reporting

Financial Reporting update for executives

21 August 2018Video and RecordingFinancial Reporting

Frequently Asked Question on Attorney’s Trust Accounts

January 2018FAQFinancial Reporting

Auditing of Accounting Estimates (Click2Start)

2021Video and RecordingFinancial Reporting

XBRL Panel discussion

2021Video and RecordingFinancial Reporting

Circular 2/2017 – Determining Revenue/Purchases as a result of financing components

June 2017CircularFinancial Reporting

2017 Breakfast with Darrel Scott on the new Insurance Contracts Standard (Click2Start)

2021Video and RecordingFinancial Reporting

2017 Engineering with CIPC on its XBRL Programme (Click2Start)

2021Video and RecordingFinancial Reporting

IFRS Update (Click2Start)

2021Video and RecordingFinancial Reporting

IFRS for SMEs Illustrative Financial Statements for Close Corporations (included from page 84 to138 of the SAICA Close Corporations Guide)

May 2015Illustrative Financial StatementsFinancial Reporting

Revised Guide on Pro Forma Financial Information (Revised and Issued September 2014)

September 2014GuideFinancial Reporting

New consolidation standard - lessons learned from the first year of application (13 May 2014)

2021Financial Reporting

Guide on Financial Reporting by Share Block Companies

June 2011GuideFinancial Reporting

Accounting Practices Board for 2011

2011

Circular 9/2007 - Statement of Generally Accepted Accounting Practice for Small and Medium-sized Entities (SMEs

2021CircularFinancial Reporting