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24 April 2018
20 April 2018
17 April 2018
On 12 January 2017, the International Accounting and Standards Board (IASB) published Exposure Draft 2017/1 Annual Improvements to IFRSs 2015 – 2017 Cycle (the ED).
ESMA can be expected to influence the JSE in its pro-active monitoring. Note that they are looking for hard information on the impacts of IFRS 9, IFRS 15 and IFRS 16.
This bulletin indicates that they will be looking for more informative disclosure on the effects the new standards (IFRS 9, 15 and 16) will have. The JSE is a member of IOSCO, so when IOSCO give this emphasis the JSE will as well. The boiler plate “still being considered” will not do.By...
Foreign currency transactions and advance payments – this question frequently arises and this bulletin puts the matter beyond doubt.
The latest ESMA findings from their review of European company financial statements shows a number of softer, qualitative matters – judgements, IFRS 7 risk disclosures, impairment disclosure and sensitivity.
The latest IFRS In Practice publication dealing with IFRS 15 in some detail. The IASB IFRS 15 transition resource group has considered a range of difficult areas of application of IFRS 15 and this bulletin includes their conclusions. It will be a very useful reference source.
Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 22nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Brazil, Canada, France, Japan, Spain and Vietnam. For transfer pricing...
The current South African economic environment is challenging, to say well the least. The economy has slowed, and concerns are being raised as to whether economic growth pick up or slow down, the looming credit rating downgrade, and following the tabling and subsequent withdrawal of fraud charges...
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