This course offers a detailed exploration of the accounting treatment for empowerment transactions—specifically Black Economic Empowerment (BEE) deals—under both full IFRS and IFRS for SMEs. Focusing on the application of IFRS 2 (Share-based Payment) and IFRS 9 (Financial Instruments) participants ...Read More...
New Focus of Regulators and Stakeholders of PIEs Understanding the development and enhancement in the transparency reporting Changes to firm audit methodologies ...Read More...