This edition includes articles on the following topics:

• Disclosure of remuneration — frequently asked questions. Disclosure of remuneration in terms of the new Companies Act has given rise to various practical implications. This article explores some of the frequently asked questions surrounding the disclosure of directors and prescribed officer’s remuneration.
• Par value shares and share premium in terms of the new Companies Act. This article provides guidance on how to account for share issued in terms of the new Companies Act.
• Implementation date fast approaching. The implementation date for several IFRS standards is fast approaching. This article provides a reminder of the expected impact of these standards.
• Auditor reports for the 21st century. The International Auditing and Assurance Standards Board (IAASB) is proposing changes to the reports issued by auditors. This article highlights some of the additional information which will need to be disclosed in audit reports.
• Proposed minor amendments to IFRS. The International Accounting Standards Board (IASB) has recently issued several proposed amendments to IFRS. This article provides an overview of these amendments.
• Results of the Third Global IFRS Banking Survey. The results of the third global IFRS banking survey have been released and provide insights into how banks view the effect of several new International Financial Reporting Standards (IFRSs), including IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement.

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