Quarterly update on accounting matters in South Africa

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02 Jun 2008

Deloitte (South Africa) publishes a quarterly newsletter Technically Speaking that provides insights, guidance, and summaries of issues that are affecting the accounting, auditing, and regulatory environment in South Africa, as well as other matters of general interest.

You can find links to them on our South Africa Page. Here is the link to download the May 2008 Issue (PDF 515k). Among the IFRS-related points covered are:
  • Latest Exposure Drafts issued by the IASB
  • Amendments proposed to IFRS 2 and IFRIC 11 – Group and Treasury Share Transactions
  • Revisions to IFRS 3 Business Combinations and IAS 27 Consolidated and Separate Financial Statements
  • IFRS 7 and its liquidity risk disclosure requirements
  • IFRS Issues:
    • Can a condensed interim financial report be described as 'complying with IFRSs'?
    • Inclusion of bank overdrafts within cash equivalents
  • Wave farewell to the US GAAP reconciliation


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