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Technical resources

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

2021Financial Reporting
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Educational material on illustrative examples on reporting uncertainties in the financial statements

2026Educational materialFinancial Reporting
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Educational Material 14 - Presentation of Inventory write-offs and costs as a result of the civil unrest in South Africa

November 2021Educational materialFinancial Reporting
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Educational Material 13 –  Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) uncertainty –  Government Grants – IAS 20

May 2020Educational materialFinancial Reporting
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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
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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
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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
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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
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Educational material 8 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty –IAS 2 Inventories

April 2020Educational materialFinancial Reporting
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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
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Educational material 6 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty -Onerous contracts IAS 37

April 2020Educational materialFinancial Reporting
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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
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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
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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
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Educational Material 2 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Going Concern

April 2020Educational materialFinancial Reporting
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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
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FAQ on understanding Zaronia

2025FAQFinancial Reporting
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FAQ on IFRS for SME's

Oct 2024FAQFAQs
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Frequently Asked Question on the Zimbabwe functional currency updated March 2022

2022FAQ
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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
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Frequently Asked Question (FAQ) Accounting for Subsequent Expenditure on Biological Assets in terms of IFRS for SMEs

March 2021FAQFinancial Reporting
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Frequently Asked Question (FAQ) Accounting for Subsequent Expenditure on Biological Assets

December 2020FAQFinancial Reporting
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Frequently Asked Question (FAQ) on the Zimbabwe functional currency (Updated September 2019)

September 2019FAQFinancial Reporting
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Frequently Asked Question on Attorney’s Trust Accounts

January 2018FAQFinancial Reporting
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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
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Pronouncement 2: Accounting for Black Economic Empowerment (BEE) Transactions under International Financial Reporting Standards (IFRS)

2021PronouncementFinancial Reporting
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Pronouncement 3: Accounting for Black Economic Empowerment transactions under International Financial Reporting Standards for small and medium enterprises

2021PronouncementFinancial Reporting
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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
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Pronouncement 5: Summary Financial Statement

2021PronouncementFinancial Reporting
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