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Voluntarily applying ISSB Standards — A guide for preparers
The IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers. The guide aims to support companies as they start to apply ISSB Standards voluntarily as well as helping them communicate their progress to investors. It helps companies communicate their progress as they begin to apply IFRS S1 General Requirements for Disclosure of Sustainability-related
November 11, 2024 -
Comment on ASB work programme consultation 2027-2029: Are there any gaps in our literature?
The ASB is consulting on its work programme for 2027-2029 and you have an opportunity to comment and influence the work we will do. An article on 4 November 2024 has reference. Question 1 – Are there any gaps in our literature? Are there any transactions or arrangements that require accounting guidance from
November 7, 2024 -
Feedback from GRAP 104 Financial Instruments Reference Group
Did you know the Secretariat has developed 13 Fact Sheets on the application of GRAP 104 (revised 2019)? The Fact Sheets are summaries of the requirements of GRAP 104 on certain sections/financial instruments. They use simpler language than the Standard itself. At the October 2024 reference group meeting, members reviewed the Fact Sheets on
November 6, 2024 -
ASB work programme consultation 2027-2029: Are there any gaps in our literature?
The ASB’s mandate is to develop uniform accounting standards for government revenue, expenses, assets and liabilities. The most significant “gap” in our existing literature is accounting for non-exchange expenses. The diagram below illustrates current and upcoming projects to fill this gap. As the application of the Standards of GRAP matures and the environment changes, there
November 4, 2024
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