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Recent Updates & News
The Curious Case of the Missing Going-concern Assessment
By LEAF Quality Systems (Pty) Ltd|2026-09-03T11:42:04+02:00June 25th, 2026|Categories: What's News|Tags: audit assessment, auditor responsibility, Companies Act 2008, Corporate Governance, director duties, financial distress, Financial Statement Disclosure, going concern, ISA 570, reckless trading, solvency and liquidity test|
What’s News? I will limit this discussion [...]
Exposure Draft Consolidation Exception Published by IASB
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:45+02:00June 25th, 2026|Categories: Latest Updates|Tags: accounting amendments, consolidated financial statements, Consolidation Exception, exposure draft, financial reporting feedback, IASB, IFRS for SMEs, intermediate parent company, investment entity, paragraph 9.3, SMEIG|
LATEST UPDATE Exposure Draft [...]
Targeted Ethics Code Update on Firm Culture and Governance
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:53+02:00June 25th, 2026|Categories: Latest Updates|Tags: accounting ethics, compliance, Corporate Governance, ethics code, exposure draft 2026, FCG snapshot, financial regulations, firm culture, IESBA, international independence standards, New York board meeting|
LATEST UPDATE Targeted Ethics [...]
New Educational Modules on the Third Edition of IFRS for SMEs Published
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:01+02:00June 25th, 2026|Categories: Latest Updates|Tags: Accounting Education, accounting modules, corporate reporting, financial reporting training, foreign currency translation, IFRS for SMEs, IFRS Foundation, inventories module, property plant and equipment, provisions and contingencies, SME accounting standard, third edition IFRS|
LATEST UPDATE New Educational [...]
IESBA Releases Snapshot on Ethics and Independence Approach to Technology
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:41+02:00June 25th, 2026|Categories: Latest Updates|Tags: 2026 guidelines, accounting, accounting ethics, AI, digital assets, ethics, finance regulations, IESBA, IESBA Code, independence, technology|
LATEST UPDATE IESBA Releases [...]
Compilation of Agenda Decisions – Volume 14 published
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:48+02:00June 25th, 2026|Categories: Latest Updates|Tags: Accounting Interpretation, Accounting Professionals, accounting standards update, Agenda Decisions, Audit and Assurance, Consistent Application of IFRS, corporate reporting, financial reporting, Financial Reporting Guidance, financial statement preparation, Global Accounting Standards, IFRIC, IFRS Accounting Standards, IFRS compliance, IFRS Foundation, IFRS guidance, IFRS implementation, IFRS Interpretations Committee, IFRS resources, IFRS Updates 2026, International Financial Reporting Standards, Regulatory Update, technical accounting, Volume 14|
LATEST UPDATE Compilation of [...]
Exposure Draft: Proposed SAAPS 3 (Revised XXX 2026), Illustrative Reports
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:59+02:00June 25th, 2026|Categories: Latest Updates|Tags: assurance standards, audit compliance, audit reporting, auditing standards, Auditor Reports, CAS, Committee for Auditing Standards, Early Adoption, exposure draft, external audit, Financial Statement Audits, Fraud in Financial Statement Audits, going concern, illustrative reports, International Standards on Quality Management, IRBA, ISA 240 Revised, ISA 570 Revised 2024, ISQM, Professional Standards, Public Comment, Regulatory Update, SAAPS 3, SAAPS 3 Revised 2026, South Africa auditing, South African Regulatory Updates|
LATEST UPDATE Exposure Draft: [...]
IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation
By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:52:09+02:00June 25th, 2026|Categories: Latest Updates|Tags: accounting compliance, accounting standards, Annual Reporting, corporate reporting, financial reporting, financial statements, Future Cash Flows, Global Accounting Standards, IASB, IASB News, IFRS 14, IFRS 15, IFRS 20, IFRS implementation, IFRS Standards, IFRS Update, International Accounting Standards, Investor Transparency, Rate-Regulated Activities, Regulatory Accounting, Regulatory Assets, Regulatory Liabilities, Revenue Recognition, Utility Companies|
LATEST UPDATE IASB issues [...]







