The latest South African accounting, tax, payroll and business finance news, with practical insights for your business.
3 articles matching “IAS 28” Clear search
Accounting & Reporting
The IASB has completed its technical discussions on a revised IAS 28. South African groups with associates or joint ventures should use the runway to map affected balances, transactions and disclosures before the proposed 2029 effective date.
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The IASB has tentatively agreed to propose a measurement approach for certain financial liabilities arising from contingent settlement provisions. South African finance teams should treat this as a standards-development issue, not an enacted requirement, but may wish to identify affected contracts before further proposals emerge.
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The IASB has moved a proposed consolidation exception for certain IFRS for SMEs entities closer to finalisation. South African groups should review whether the proposal could affect their 2027 reporting plans, but it is not yet an enacted requirement.
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