Financial Reporting Archive

Circular 1/2021 – Headline Earnings

March 2021CircularFinancial Reporting

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Agenda pack

September 2020Agenda

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Circular 1/2019 – Headline Earnings

December 2019FAQFinancial Reporting

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Agenda pack

November 2019Agenda

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CFO Forum agenda for the meeting to be held on 29 July 2019

July 2019Agenda

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CFO Forum agenda for the meeting to be held on 3 April 2019

April 2019Agenda

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Circular 1/2019 – Headline Earnings

2021CircularFinancial Reporting

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CFO Forum agenda for the meeting to be held on 22 November 2018

November 2018Agenda

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CFO Forum agenda for the meeting to be held on 18 September 2018

September 2018Agenda

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CFO Forum agenda for the meeting to be held on 23 July 2018

July 2018Agenda

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CFO Forum agenda for the meeting to be held on 27 November 2017

November 2017Agenda

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CFO Forum submission to IRBA post the gazetting of MAFR - 1 November 2017

November 2017Submission

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CFO Forum agenda for the meeting to be held on 27 September 2017

September 2017Agenda

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CFO Forum agenda for the meeting to be held on 27 July 2017

July 2017Agenda

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CFO Forum agenda for the meeting to be held on 19 April 2017

April 2017Agenda

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Letter to the Standing Committee on Finance (SCoF) 15 March 2017

March 2017Submission

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CFO Forum submission to the Standing Committee on Finance (SCoF) 9 February 2017

February 2017Submission

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Omnia Submission to IRBA 20 January 2017

January 2017Submission

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CFO Forum Submission to IRBA Response to 25 Oct 16 paper

October 2016Submission

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CFO Forum Submission to the JSE 21 September 2016

September 2016Submission

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CFO Forum Submission to IRBA 7 June 2016

June 2016Submission

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Revenue Recognition will never be the same again ( 12 June 2014)

2021Financial Reporting

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IFRS 9 – Financial Instruments - The IASB’s longer-term answer to the lessons learned from the financial crisis (23 June 2014)

2021Financial Reporting

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Circular 2/2013 – Headline Earnings

2021CircularFinancial Reporting

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The Future of Financial Reporting in South Africa and what Framework to apply - July 2012

2021Financial Reporting

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Micro GAAP - June 2012

2021Financial Reporting

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Bulk-e-mail - SA GAAP to be withdrawn - March 2012

2021Financial Reporting

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Circular 3/2012 – Headline Earnings

2021CircularFinancial Reporting

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Circular 1/2011 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)

2021CircularFinancial Reporting

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The future of Statements of Generally Accepted Accounting Practice (GAAP) - June 2011 (58Kb)

2021Financial Reporting

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Circular 3/2009 - Headline Earnings

2021CircularFinancial Reporting

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Circular 8/2007 - Headline Earnings

2021CircularFinancial Reporting

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Circular 9/2006 - Cover page

May 2006CircularFinancial Reporting

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Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases Cover page

May 2006CircularFinancial Reporting

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Circular 1/2006 - Disclosure in Relation to Deferred Tax

2021CircularFinancial Reporting

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Circular 4/2006 - Afrikaans Translation - Illustrative Financial Statements

2021CircularFinancial Reporting

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AC 500 – Preface to South African Statements and Interpretations of Statements of GAAP (Issued November 2003)

2021Financial Reporting

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AC 501 – Accounting for Secondary Tax on Companies (STC) (Issued November 2003)

2021

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Financial Reporting Archive

Technical resources

Circular 1/2021 – Headline Earnings

Agenda pack

Circular 1/2019 – Headline Earnings

Agenda pack

CFO Forum agenda for the meeting to be held on 29 July 2019

CFO Forum agenda for the meeting to be held on 3 April 2019

Circular 1/2019 – Headline Earnings

CFO Forum agenda for the meeting to be held on 22 November 2018

CFO Forum agenda for the meeting to be held on 18 September 2018

CFO Forum agenda for the meeting to be held on 23 July 2018

CFO Forum agenda for the meeting to be held on 27 November 2017

CFO Forum submission to IRBA post the gazetting of MAFR - 1 November 2017

CFO Forum agenda for the meeting to be held on 27 September 2017

CFO Forum agenda for the meeting to be held on 27 July 2017

CFO Forum agenda for the meeting to be held on 19 April 2017

Letter to the Standing Committee on Finance (SCoF) 15 March 2017

CFO Forum submission to the Standing Committee on Finance (SCoF) 9 February 2017

Omnia Submission to IRBA 20 January 2017

CFO Forum Submission to IRBA Response to 25 Oct 16 paper

CFO Forum Submission to the JSE 21 September 2016

CFO Forum Submission to IRBA 7 June 2016

Revenue Recognition will never be the same again ( 12 June 2014)

IFRS 9 – Financial Instruments - The IASB’s longer-term answer to the lessons learned from the financial crisis (23 June 2014)

Circular 2/2013 – Headline Earnings

The Future of Financial Reporting in South Africa and what Framework to apply - July 2012

Micro GAAP - June 2012

Bulk-e-mail - SA GAAP to be withdrawn - March 2012

Circular 3/2012 – Headline Earnings

Circular 1/2011 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)

The future of Statements of Generally Accepted Accounting Practice (GAAP) - June 2011 (58Kb)

Circular 3/2009 - Headline Earnings

Circular 8/2007 - Headline Earnings

Circular 9/2006 - Cover page

Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases Cover page

Circular 1/2006 - Disclosure in Relation to Deferred Tax

Circular 4/2006 - Afrikaans Translation - Illustrative Financial Statements

AC 500 – Preface to South African Statements and Interpretations of Statements of GAAP (Issued November 2003)

AC 501 – Accounting for Secondary Tax on Companies (STC) (Issued November 2003)