Exposure Drafts & Submissions

This webpage contains all pronouncements issued by SAICA or on behalf of other bodies that are open for comment and the related SAICA submissions for those pronouncements whose comment deadline has passed.

South Africa Report on the Observance of Standards and Codes Accounting and Auditing – Please note that you need to be logged onto the SAICA website in order to view the documents.

IFRS Interpretations Committee's tentative agenda decisions open for public comment.

	SAICA comment deadline date	IASB comment deadline date
ED 414 – Request for Information: Post-implementation Review: IFRS 10 – Consolidated Financial Statements, IFRS 11 – Joint Arrangements, IFRS 12 – Disclosure of Interests in Other Entities Cover page Exposure draft	9 April 2021	10 May 2021
ED 413 – Business Combinations under Common Control Cover page Exposure draft	2 August 2021	1 September 2021
ED 412 – Lease Liability in a Sale and Leaseback: Proposed Amendment to IFRS 16 Cover page Exposure draft	26 February 2021	29 March 2021
ED 411 – Proposed Circular x/2021 – Headline Earnings Exposure draft	1 February 2021	N/A
ED 410 – Consultation Paper on Sustainability Reporting Cover page Exposure draft	6 November 2020	31 December 2020
ED 409 - Proposed Circular x/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis Under IFRS 16 – Leases Circular	26 August 2020	N/A
ED 408 - Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1 Cover page Exposure draft	25 May 2020	3 June 2020
ED 407 - Business Combinations—Disclosures, Goodwill and Impairment Cover page Exposure draft	16 November 2020	31 December 2020
ED 406 - Interest Rate Benchmark Reform—Phase 2 - Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Cover page Exposure draft	15 May 2020	25 May 2020
ED 405 - Covid-19-Related Rent Concessions - Proposed amendment to IFRS 16 Cover page Exposure draft	5 May 2020	8 May 2020
ED 404 – IFRS for SMEs® Standard: Request for Information – Comprehensive Review of the IFRS for SMEs Standard Cover page Exposure draft Snapshot Submission	25 September 2020	27 October 2020
ED 403 – General Presentation and Disclosures Cover page Exposure draft Basis for Conclusions Illustrative Examples Submission	21 August 2020	30 September 2020
ED 401 – Proposed changes to the SAICA Code of Professional Conduct relating to registered candidate auditors and section 321: second opinions Request for comment. Proposed revisions to the Code of Professional Conduct	7 December 2019	N/A
ED 399 – Disclosure of Accounting Policies: Proposed amendments to IAS 1 and IFRS Practice Statement 2 Cover Page Exposure Draft Submission	29 October 2019	29 November 2019
ED 398 – Deferred Tax Related to Assets and Liabilities arising from a Single Transaction: Proposed Amendments to IAS 12 Cover Page Exposure Draft Submission	14 September 2019	14 October 2019
ED 397 – Amendments to IFRS 17 Cover Page Exposure Draft Basis for Conclusions Submission	27 August 2019	27 September 2019
ED 396 – Reference to the Conceptual Framework: Proposed Amendments to IFRS 3 Cover Page Exposure Draft Submission	27 August 2019	27 September 2019
ED 395 – Annual Improvements to IFRS® Standards 2018 – 2020 Cover Page Exposure Draft Submission	19 July 2019	20 August 2019
ED 394 – Proposed Amendments to the IFRS Foundation Due Process Handbook Cover Page Exposure Draft Submission	28 June 2019	29 July 2019
ED 392 – Onerous Contracts: Cost of Fulfilling a Contract: Proposed Amendments to IAS 37 Cover Page Exposure Draft Submission	15 March 2019	15 April 2019
ED 391 – Audit committee medical schemes guide (Draft for Circulation to MSPG) Exposure Draft	9 November 2018	N/A
ED 390 – Financial Statement Review Guide Exposure Draft	2 November 2018	N/A
ED 388 – Discussion Paper on Financial Instruments with Characteristics of Equity Cover page Exposure Draft Snapshot	7 November 2018	7 January 2019
ED 387 – Revised and Restructured SAICA Code of Professional Conduct Cover page Exposure Draft Mapping table	17 August 2018	N/A
ED 386 – Amending the Terms of Appointment for the IFRS Foundation Trustee Chair and Vice–Chairs Cover page Exposure Draft Submission	17 August 2018	17 September 2018
ED 385 – Proposed Guide on Factual Findings Report in terms of Immigration Act and Regulations Cover page Exposure Draft	9 July 2018	N/A
ED 384 – Accounting Policy Changes: Proposed Amendments to IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors Cover page Exposure Draft Submission	15 June 2018	27 July 2018
ED 380 – IFRS® Standards – Draft SMEIG Q&A – IFRS for SMES® Standard: Accounting for Financial Guarantees in Parent’s Separate Financial Statements: Section12 – Other Financial Instrument Issues, Issue 1 Cover page Exposure Draft SAICA Submission	4 August 2017	1 September 2017
ED 379 – Property, Plant and Equipment – Proceeds before Intended Use: Proposed amendments to IAS 16 – Property, Plant and Equipment Cover page Exposure Draft SAICA Submission	22 September 2017	19 October 2017
ED 378 – Request for Information: Post–Implementation Review: IFRS 13 – Fair Value Measurement Cover page Exposure Draft Press release SAICA Submission	25 August 2017	22 September 2017
ED 377 – Prepayment Features with Negative Compensation: Proposed Amendments to IFRS 9 Cover page Exposure Draft Press release SAICA submission	16 May 2017	24 May 2017
ED 376 – Discussion Paper on Disclosure Initiative: Principles of Disclosure Cover page Exposure Draft Press release Snapshot SAICA Submission	1 September 2017	2 October 2017
ED 375 – Improvements to IFRS 8 – Operating Segments: Proposed Amendments to IFRS 8 – Operating Segments and IAS 34 – Interim Financial Reporting Cover page Exposure Draft Press release SAICA Submission	2 June 2017	31 July 2017
ED 373 – Annual Improvements to IFRSs 2015–2017 Cycle Cover page Exposure Draft Press release SAICA Submission	10 March 2017	12 April 2017
ED 372 – Draft SAICA Illustrative Annual Financial Statements of the Trust Cover page Exposure Draft	31 January 2017	N/A
ED 371 – Definition of a Business and Accounting for Previously Held Interests: Proposed Amendments to IFRS 3 – Business Combinations and IFRS 11 – Joint Arrangements Cover page Exposure Draft Press release SAICA Submission	15 September 2016	31 October 2016
ED 370 – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution Cover page Exposure Draft Press release	15 August 2016	15 September 2016
ED 369 – Draft SAICA Companies Act Guide Cover page Exposure Draft	21 June 2016	N/A
ED 354 – Draft Guide in respect of the duties of the Commissioner of Oaths Cover page Exposure Draft	3 August 2015	Not applicable
ED 352 – Circular x/2015 – Applying IAS 19 – Employee Benefits – Guidance on Certain Application Issues Pertaining to Post –Employment Benefit Plans Exposure Draft	12 June 2015	Not applicable
ED 351 – Classification of Liabilities: Proposed Amendments to IAS 1 – Presentation of Financial Statements Cover page Exposure Draft Press Release SAICA Submission	8 May 2015	10 June 2015
ED 348 – Exposure Draft – Draft Circular on reporting in terms of the Immigration Act and Regulations Cover page Exposure Draft	7 November 2014	Not applicable
ED 347 – Discussion Paper – Reporting the Financial Effects of Rate Regulation Cover page Exposure Draft Press Release Snapshot SAICA Submission	14 November 2014	15 January 2015
ED 346 – Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13 Cover page Exposure Draft Press Release SAICA Submission	14 November 2014	16 January 2015
ED 344 – SAICA Draft Close Corporations Guide Cover page Exposure Draft	1 September 2014	Not applicable
ED 342 – Discussion paper on Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging Cover page Exposure Draft Press Release Snapshot SAICA Submission	19 September 2014	17 October 2014
ED 315 – Draft Interpretation – Put Options Written on Non–controlling Interests Cover page Exposure Draft Press release SAICA Submission	31 August 2012
ED 279 – Discussion Paper – Extractive Activities Cover Page Exposure Draft Snapshot Press release SAICA submission	30 June 2010
ED 277 – Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37 Cover page Exposure draft Press Release Snapshot SAICA Submission	12 April 2010
ED 260 – Income Tax Cover page (11KB) Exposure draft (305KB) Basis for Conclusions Press Release SAICA Submission	26 June 2009
ED 249 – Preliminary Views on Financial Statement Presentation Cover page (12Kb PDF) Exposure Draft (1.7MB PDF) Executive Summary Press Release SAICA Submission	13 March 2009
ED 245 – Proposed Amendments to IAS 33 – Simplifying Earnings Per Share (IASB Comment date 5 December 2008) Cover page (15Kb PDF) Exposure Draft (1MB PDF) Press Release SAICA Submission	7 November 2008

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SAICA comment deadline date

IASB comment deadline date