Circulars
Circular 1/2023 – Headline Earnings
2023
Circular
Financial Reporting
Educational Material – Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs)
March 2021
Circular
Financial Reporting
Circular 2/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis under IFRS 16 – Leases
March 2020
Circular
Financial Reporting
Circular 2/2017 – Determining Revenue/Purchases as a result of financing components
June 2017
Circular
Financial Reporting