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23 March 2017

IFRS 16 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees. IFRS 16 replaces the existing suite of standards and interpretations on leases:

15 February 2017

The aim of the e-book is to provide young professionals (and anyone else who may need it) quick snippets of advice on their payslip, looking at elements such as – Cost to Company, Dummy payslip explanation, a real-time budgeting tool, savings, debt, investing and other, usually confusing, topics....

08 February 2017

In order to comply with paragraph 30 in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors entities need to make disclosures about new IFRSs that have been issued but are not yet effective when they have decided not apply the new IFRSs at their reporting date.

08 February 2017

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).

19 January 2017

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.

19 January 2017

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...

19 January 2017

Foreign currency transactions and advance payments – this question frequently arises and this bulletin puts the matter beyond doubt.

19 January 2017

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.

19 January 2017

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.

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