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Educational material
Educational material - Application of IAS 12 – Income Taxes – Substantively Enacted Tax Rates (Also applicable to IFRS for SMEs) updated April 2022
2022
Educational material
Financial Reporting
Educational Material 14 - Presentation of Inventory write-offs and costs as a result of the civil unrest in South Africa
November 2021
Educational material
Financial Reporting
Educational material 9 - Application of IFRS standards in light of the coronavirus disease (COVID-19) uncertainty – Issued financial guarantee contracts within the scope of IFRS 9 Financial Instrument
May 2020
Educational material
Financial Reporting
Educational material 10 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – Change in held-to-collect business models
May 2020
Educational material
Financial Reporting
Educational material 11 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – measurement of expected credit losses on trade receiv
May 2020
Educational material
Financial Reporting
Educational material 12 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – modifications of financial liabilities
May 2020
Educational material
Financial Reporting
Educational Material 13 – Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) uncertainty – Government Grants – IAS 20
May 2020
Educational material
Financial Reporting
Educational Material 1 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Events After the Reporting Period
April 2020
Educational material
Financial Reporting
Educational Material 2 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Going Concern
April 2020
Educational material
Financial Reporting
Educational Material 3 - Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty - Disclosure of judgements and sources of estimation uncertainty
April 2020
Educational material
Financial Reporting
Educational Material 4 – Application of IFRS Standards in light of the Corona Virus Disease (COVID-19) Uncertainty – Borrowing costs IAS 23
April 2020
Educational material
Financial Reporting
Educational material 5 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty - IFRS 15 Revenue from Contracts with Customers
April 2020
Educational material
Financial Reporting
Educational material 6 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty -Onerous contracts IAS 37
April 2020
Educational material
Financial Reporting
Educational material 7 - Application of IFRS standards in light of the Coronavirus Disease (COVID-19) Uncertainty – Potential implications on contingent consideration in a business combination where a
April 2020
Educational material
Financial Reporting
Educational material 8 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty –IAS 2 Inventories
April 2020
Educational material
Financial Reporting