South Africa


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ImageTitle/DescriptionArticle Date 

The Implications of Recovery and Resolution Plans

Developing Recovery and Resolution Plans (RRPs) requires management to look at the business in a new and strategic way, assessing the priorities and practicalities which must be addressed both now and should an RRP be triggered.
Modified date: 2015/02/26
Business and industry issue

Implementing the new expected credit loss model

This New on the Horizon provides detailed analysis on the IASB's recent discussion paper on accounting for dynamic risk management activities.
Modified date: 2014/08/20
Survey report

‘The Bank Statement’ IFRS Newsletter: Banking - Issue 14, Q2 2014

Q2 2014 issue of our quarterly banking newsletter in which we provide updates on IFRS developments that directly impact banks and consider the potential accounting implications of regulatory requirements.
Modified date: 2014/07/16
Business and industry issue

IFRS Newsletter: Insurance - issue 37, February 2014

This edition of IFRS Newsletter: Insurance highlights the IASB’s discussion on the mandatory effective date of IFRS 9 and the FASB-only discussions on its insurance contracts project held in February 2014.
Modified date: 2014/03/26
Business and industry issue

To be or not to be ... a risk transfer arrangement

IFRS 4 provides guidance on whether medical schemes should assess capitation agreements as risk transfer arrangements or not.
Modified date: 2014/02/27
Business and industry issue

Revised hedge accounting rules provide opportunities for South African corporates

The recently released accounting standard, IFRS 9 (2013) – General hedge accounting could offer some welcome relief to corporate South Africa.
Modified date: 2014/02/27
Business and industry issue

New consolidation model for fund managers

IFRS 10 Consolidated Financial Statements provides guidance on when investments should be consolidated
Modified date: 2013/06/04
Business and industry issue