Accounting & Reporting
SAICA seeks comment on IFRS 18 headline earnings changes
SAICA has proposed amendments to its Headline Earnings Circular to align with IFRS 18. Comments are due on 13 October 2026.
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Accounting & Reporting
IFRS 18 proposal: prepare for clearer tax disclosures
The IASB is preparing proposed IFRS 18 amendments on how certain government-imposed charges are presented and disclosed. South African finance teams should monitor the proposal and assess whether their reporting systems can support more detailed tax analysis.
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Accounting & Reporting
IFRS for SMEs consolidation proposal: what SA groups should do now
The IFRS Foundation is reviewing feedback on a proposed consolidation exception for certain intermediate parent companies. South African SMEs should monitor the project, but no accounting policy change is required yet.
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Tax & SARS
New REIT tax rules raise the bar for property companies
SARS has published requirements for companies seeking to qualify as a REIT, including asset, rental income, leverage, distribution and governance tests. Property groups should assess their financial reporting and tax controls before the rules apply to a new year of assessment.
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