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Technically Speaking — September 2015

Published on: 01 Sep 2015

This edition includes articles on the following topics:
  • Top 10 things you need to know about the new revenue standard #2 — This article is the second in a series that discusses the top 10 things you need to know about the new revenue standard and how they impact you. This edition deals with the accounting treatment of customer acceptance clauses.
  • JSE Listing Requirements: Knowledge refresher: Companies’ obligations on abridged, preliminary and provisional announcements — This article focuses on the financial reporting obligations for abridged, preliminary and provisional announcements.
  • Keeping abreast with change: Changes to the JSE Listings Requirements — The JSE Limited (JSE) underwent an extensive review of the JSE Listing Requirements. This article focuses on the main changes released by the JSE that affect financial reporting to both the companies whose equity and debt instruments are traded in the JSE.
  • Insights: The new auditor’s report: Changes, considerations and enhancements — The International Auditing and Assurance Standards Board (IAASB) released new and revised Auditor Reporting standards and related conforming amendments. This article provides highlights of how each of the new standards impact on the auditor’s report.

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