Call Us Today! +27(0) 12 003 3368|info@leafexcellenceinauditingforum.com
FacebookYouTubeLinkedInInstagramTiktok

New Educational Modules on the Third Edition of IFRS for SMEs Published

2026-07-01T18:51:01+02:00

LATEST UPDATE New Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published four new educational resources to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard. The new educational modules are: Module 13 – Inventories Module 17 – Property, Plant and Equipment Module 21 – Provisions and Contingencies Module 30 – Foreign Currency Translation Each module provides practical support and includes a comparison with 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 [...]

New Educational Modules on the Third Edition of IFRS for SMEs Published2026-07-01T18:51:01+02:00

Compilation of Agenda Decisions – Volume 14 published

2026-07-01T18:51:48+02:00

LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]

Compilation of Agenda Decisions – Volume 14 published2026-07-01T18:51:48+02:00

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation

2026-07-01T18:52:09+02:00

LATEST UPDATE IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation that determines how much and when a company can charge customers. It aims to help investors better understand how that rate regulation affects a company’s financial performance, financial position and its prospects for future cash flows. The new Standard requires companies to account for the effects of differences in timing in their [...]

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation2026-07-01T18:52:09+02:00

Effective date of sections 30m 30A and 30B of the Companies Act

2026-06-25T14:57:05+02:00

LATEST UPDATE Effective date of sections 30m 30A and 30B of the Companies Act Sections 5, 6 and 19 of the Companies Amendment Act 16 of 2024 are now effective from 22 May 2026. Key changes include: Section 30, which requires AFS disclosure of remuneration and benefits received by each individually named director and prescribed officer Section 30A, which requires all public companies and state-owned companies to prepare and present a Remuneration Policy for approval at the AGM Section 30B, which requires public companies and state-owned companies to prepare a remuneration report for the preceding [...]

Effective date of sections 30m 30A and 30B of the Companies Act2026-06-25T14:57:05+02:00

Leaf Quality Systems

  • Ground Floor Southdowns Ridge Office Park,
    Cnr John Vorster and Nellmapius Drive,
    Irene, Centurion, 0149, South Africa

  • Tel: +27 (0) 12 003 3368
  • info@leafexcellenceinauditingforum.com
  • Monday - Friday: 8:00 AM - 17:00 PM
Go to Top