accounting standards Archives - Leaf Quality Systems (Pty) Ltd

Key Audit Issues and Emerging Trends in Financial Reporting Compliance
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Audit Issues & Trends

Key Audit Issues and Emerging Trends in Financial Reporting Compliance

Leaf Quality Systems2026-03-31T16:37:47+02:00

Your Content Goes Here Verification of compliance with the financial reporting framework Auditors frequently make use of disclosure checklists to verify compliance with the requirements of the relevant financial reporting framework. When making use of such checklists, it is very important to document the auditor’s considerations in support of the ‘Yes’, ‘No’ or ‘N/A’ answers provided. If there is no or insufficient support documented, the audit work is not re-performable, which is non-compliant with ISA 230 and makes it very difficult to check whether conclusions documented are correct under the circumstances. Incorrect conclusions regarding compliance with the financial reporting [...]

Key Audit Issues and Emerging Trends in Financial Reporting ComplianceLeaf Quality Systems2026-03-31T16:37:47+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published
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Latest Updates

Educational Modules on the Third Edition of IFRS for SMEs Published

Leaf Quality Systems2025-11-28T13:42:52+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard. New educational modules: Module 12 Fair Value Measurement Module 9 Consolidated and Separate Financial Statements. Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard. The educational models are available on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ more [...]

Educational Modules on the Third Edition of IFRS for SMEs PublishedLeaf Quality Systems2025-11-28T13:42:52+02:00

Applying Ethics in Practice Webinar
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Applying Ethics in Practice Webinar

LEAF Quality Systems (Pty) Ltd2025-11-04T13:41:10+02:00

Back by popular demand. A practical ethics webinar for accounting and audit professionals. What You Will Learn Ethics plays a fundamental role in acting in the public interest and delivering quality audit services. Ethics also forms an integral part of the audit profession’s code of conduct and requires proper knowledge by all participants in the profession. Auditors can only apply an appropriate level of professional scepticism during audits, if they are independent. It is, therefore, crucial for auditors to always be aware of the latest changes in the ethics landscape, and understand how to apply [...]

Applying Ethics in Practice WebinarLEAF Quality Systems (Pty) Ltd2025-11-04T13:41:10+02:00

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard
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Latest Updates

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard

Leaf Quality Systems2025-11-26T12:25:02+02:00

LATEST UPDATE New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about, or applying the IFRS for SMEs Accounting Standard. New educational modules: Module 19 Business Combinations and Goodwill Module 35 Transition to the IFRS for SMEs Standard Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard. The education models are [...]

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting StandardLeaf Quality Systems2025-11-26T12:25:02+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published
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Latest Updates

Educational Modules on the Third Edition of IFRS for SMEs Published

Leaf Quality Systems2025-08-28T16:34:34+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IASB has published educational modules on financial instruments, small and medium-sized entities, concepts and pervasive principles, and cash flow statements to provide support in the application of the IFRS for SMEs Accounting Standard. These modules are designed to provide support to anyone learning about, applying, or reading financial statements prepared using the IFRS for SMEs Accounting Standard. The educational modules may be accessed on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ more LEAFQuest Advance Your Knowledge in Auditing Enroll in Our [...]

Educational Modules on the Third Edition of IFRS for SMEs PublishedLeaf Quality Systems2025-08-28T16:34:34+02:00