Circular 2/2013 – Headline Earnings
Overview
This Circular, Circular 2/2013 was updated in August 2013 for new IFRSs, changes made to
IFRSs and Interpretations (IFRICs) between April 2009 and 30 April 2013. Subsequently, a few
minor editorial clarifications were made and the Circular was re-issued in December 2013.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Circular Headline earnings Financial Reporting |
| Categories | Financial Reporting |
| Date | 2021 |
| File |