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International Financial Reporting Standards (IFRS)

IFRSs are constantly evolving to remain relevant to the changing economic environment where IFRSs are adopted for financial reporting. In South Africa, the Companies Act mandates the use of either IFRS, IFRS for SMEs or entity specific accounting policies depending on the size of the entity. 

On the heels of the financial crisis, the International Accounting Standards Board (“IASB”) and the US Financial Accounting Standards Board (“FASB”) are working on accelerated projects to improve the financial reporting of many key principles criticised in the financial crisis for not reflecting consistent, unbiased, transparent and relevant information across geographical boundaries. 

The publications found on this page have been developed to provide insight into the IASB’s recently finalised standards and amendments while assisting preparers in the implementation of the new standards and amendments.

The IFRS Future

IFRS resources for standards currently effective

IFRS for SMEs resources

 

Contacts

Nita Ranchod

Nita Ranchod
Business Unit Leader: Accounting and Auditing
Tel: +27 11 806 5489
nranchod@deloitte.co.za

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