The latest South African accounting, tax, payroll and business finance news, with practical insights for your business.
4 articles matching “IFRS 10” Clear search
Accounting & Reporting
A recent IFRS Interpretations Committee agenda decision confirms that changes to an investee’s governing documents may require an entity to reassess whether it still controls that investee. South African groups reporting under IFRS should review governance changes before finalising consolidation conclusions.
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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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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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CMS Circulars 27 and 28 introduce future auditor-rotation requirements for public-interest medical schemes and encourage joint or shared audits. Finance teams should begin mapping tenure, independence and transition requirements well before 2028.
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