SMEs Archives - Leaf Quality Systems (Pty) Ltd

Educational Modules on the Third Edition of IFRS for SMEs Published

Leaf Quality Systems2026-05-29T16:28:07+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published new educational resources in the first quarter of 2026 to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard. New educational modules: Module 18 Intangible Assets other than Goodwill, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-18.pdf Module 26 Share-based Payment, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-26.pdf Module 33 Related Party Disclosures, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-33.pdf Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard. The educational models are available on: [...]

Recap of 2025

2026-02-03T14:48:19+02:00

As we come to the close of 2025, it’s appropriate to reflect on key articles and updates communicated throughout the year. In this article, we identify key takeaways and focus areas for 2026. Articles The following topics were addressed in the monthly articles issued during 2025: Updates to requirements Audit quality findings Practical application guidance Changes in SAICA Training Regulations (January) Bending the Rules (February) Proactive Audit Quality: A Continuous Improvement Approach under ISQM 1 (March) Audit of Body Corporates and Homeowners’ Associations (April) Professional Scepticism [Business rationale for significant transactions (journal [...]