Exposure Drafts & Submissions

Last Updated 05 February 2021 02:57:28 PM

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 AuditingPlease 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

2 August 2021

1 September  2021

26 February 2021

29 March 2021

  • ED 411 – Proposed Circular x/2021 – Headline Earnings Exposure draft

1 February 2021

N/A

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

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

5 May 2020

8 May 2020

25 September 2020

27 October 2020

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

29 October 2019

29 November 2019

14 September 2019

14 October 2019

27 August 2019

27 September 2019

27 August 2019

27 September 2019

19 July 2019

20 August 2019

28 June 2019

29 July 2019

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

2 November 2018

N/A

7 November 2018

7 January 2019

17 August 2018

N/A

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

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

22 September 2017

19 October 2017

25 August 2017

22 September 2017

16 May 2017

24 May 2017

1 September 2017

2 October 2017

2 June 2017

31 July 2017

10 March 2017

12 April 2017

31 January 2017

N/A

15 September 2016

31 October 2016

15 August 2016

15 September 2016

21 June 2016 N/A
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

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

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

1 September  2014

Not applicable

19 September  2014

17 October  2014

31 August 2012 
30 June 2010 
12 April 2010 
26 June 2009 
13 March 2009 
7 November 2008

 

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