The recently released accounting standard, IFRS 9 (2013) – General hedge accounting could offer some welcome relief to corporate South Africa.
IFRS 4 provides guidance on whether medical schemes should assess capitation agreements as risk transfer arrangements or not.
2013 saw a number of new and revised IFRSs come into effect, some of which contain significant new disclosures.
On 19 November 2013, the IASB issued a new general hedge accounting standard – part of IFRS 9 Financial Instruments (2013) – which will align hedge accounting more closely with risk management.
Organised by topic, Insights into IFRS broadly follows the structure of a set of financial statements to give you ready access to the answers you need.
This issue of ConsumerCurrents examines the battle for manufacturers to maintain margins in an era of rising customer buying power
The food, drinks and consumer goods (FDCG) sector is marked by intense competition and uncertainty, presenting a host of challenges for global FDCG businesses
IFRS 10 Consolidated Financial Statements provides guidance on when investments should be consolidated
The purpose of disclosure checklists is to assist entities involved in general business in preparing financial statements in accordance with international financial reporting standards.
The fifth edition of an annual survey of 15 leading European banks, finds 2010 was a less volatile year than 2009, but with regulatory change cited as one of the most significant challenges facing the banks in 2011.
This edition of ConsumerCurrents is an essential read for companies faced with challenges in their supply chains.
The Companies Act, No 71 of 2008 became effective on 1 May 2011. The Act has sought to modernise and ‘simplify’ company law, but there have been numerous changes to regulatory, accountability, transparency and governance requirements.
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.
When considering their agendas, Audit Committees should consider these issues.
An essential read for executives who are interested in understanding how trends such as water scarcity, emerging markets, private label brands and global talent shortages are having an impact on consumer markets companies worldwide.