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Exposure Draft on Headline Earnings Circular

2026Exposure DraftFinancial Reporting
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Exposure Draft: Proposed Amendments to the IFRS Foundation Due Process Handbook

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2023Exposure DraftFinancial Reporting
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International Tax Reform – Pillar Two Model Rules: Proposed Amendments to IAS 12

2023Exposure DraftFinancial Reporting
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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
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ED 405 on Proposed revisions to the Headline earnings Circular

September 2022Exposure DraftFinancial Reporting
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IFRS for SMEs Illustrative Financial Statements for Body Corporates

November 2021Exposure DraftFinancial Reporting
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SAICA Submission on Tentative Agenda Decision on Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission on Tentative Agenda Decision Classification of Income and Expenses when an Entity Has a Main Business Activity (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission on Tentative Agenda Decision - Presentation of Operating Expenses (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission on Tentative Agenda Decision - Management-defined Performance Measures Public Communications (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission on Tentative Agenda Decision - Control Assessment for a Single-investor Fund (IFRS 10)

2026SubmissionFinancial Reporting
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SAICA Submission on Tentative Agenda Decision - Labels of Subtotals (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission on Exposure Draft – Consolidation Exception Proposed amendments to the IFRS for SMEs Accounting Standard

2026SubmissionFinancial Reporting
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SAICA submission on Expo Tentative Agenda Decision – Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA submission - Fair Value Option for Investments in Associated and Joint Ventures

2026SubmissionFinancial Reporting
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SAICA submission - Tentative Agenda Decision – Reassessment of Control (IFRS 10)

2026SubmissionFinancial Reporting
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SAICA Submission – IFRIC Agenda Decision on Updates to Committee’s agenda decisions for IFRS 18

2026SubmissionFinancial Reporting
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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
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SAICA Submission – IFRIC Agenda Decision on Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission – IFRIC Agenda Decision on Scope of the requirement to disclose expenses by nature (IFRS 18)

2026SubmissionFinancial Reporting
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SAICA Submission – SAICA Submission – IFRIC Agenda Decision on Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)

2026SubmissionFinancial Reporting
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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
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SAICA Submission – IFRIC Agenda Decisions

2025SubmissionFinancial Reporting
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SAICA Submission – Request for Information – Post-implementation Review – IFRS 16 – Leases

2025SubmissionFinancial Reporting
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SAICA Submission – IFRIC Agenda Decisions

2025SubmissionFinancial Reporting
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SAICA Submission on IFRS Foundation Due Process Handbook

2025SubmissionFinancial Reporting
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SAICA Submission on Provisions – Targeted Improvements – Proposed amendments to IAS 37

2025SubmissionFinancial Reporting
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SAICA Submission on Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures

2025SubmissionFinancial Reporting
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SAICA Submission on Climate-related and Other Uncertainties in the Financial Statements

2024SubmissionFinancial Reporting
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SAICA Submission on Amendments to IFRS 19 - Subsidiaries without Public Accountability

2024SubmissionFinancial Reporting
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SAICA Submission on Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

2024SubmissionFinancial Reporting
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SAICA Submission on Business Combinations – Disclosures, Goodwill and Impairment – Proposed Amendments to IFRS 3 and IAS 36

2024SubmissionFinancial Reporting
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SAICA Submission – IFRS for SMEs - Addendum – 3rd Edition IFRS for SMEs Accounting Standard

2024SubmissionFinancial Reporting
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SAICA Submission on Contracts for Renewable Electricity –Proposed Amendments to IFRS 9 and IFRS 7

2024SubmissionFinancial Reporting
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SAICA Submission on Business Combinations - Disclosures, Goodwill and Impairment - Proposed Amendments to IFRS 3 and IAS 36

2024SubmissionFinancial Reporting
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SAICA Submission on the Financial Instruments with Characteristics of Equity – Proposed Amendments to IAS 32, IFRS 7 and IAS 1

2024SubmissionFinancial Reporting
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SAICA Submission on Annual Improvements: Volume 11

2023SubmissionFinancial Reporting
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SAICA Submission on Post Implementation Review: IFRS 9: Financial Instruments: Impairments

2023SubmissionFinancial Reporting
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SAICA Submission on Post Implementation Review - IFRS 9 - Financial Instruments - Impairments

2023SubmissionFinancial Reporting
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SAICA Submission on Amendments to the Classification and Measurement of Financial Instruments : Proposed amendments to IFRS 9 and IFRS 7

2023SubmissionFinancial Reporting
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SAICA Submission on International Tax Reform Pillar Two Model Rules: Proposed amendments to IFRS for SME's

2023SubmissionFinancial Reporting
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SAICA Submission on International Tax Reform- Pillar Two Model Rules: Proposed amendments to IAS 12

10 March 2023SubmissionFinancial Reporting
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SAICA Submission on Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

7 March 2023SubmissionFinancial Reporting
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SAICA Submission on JSE Consultation Paper – JSE Listings Review

20 June 2022SubmissionFinancial Reporting
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SAICA Submission on ED/2021/9 – Non-Current Liabilities with Covenants: Proposed Amendments to IAS 1

17 March 2022SubmissionFinancial Reporting
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SAICA Submission on ED/2021/7 – Subsidiaries Without Public Accountability: Disclosures

31 January 2022SubmissionFinancial Reporting
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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
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