Embark With Us

JULY 31, 2025

The board is actively evaluating whether certain development-phase costs should be eligible for capitalization, aligning more closely with IFRS and modernizing financial reporting in a knowledge-based economy. A failed clinical trial or adverse regulatory development could trigger impairment or reclassification.

Accounting

Simply Treasury

FEBRUARY 27, 2020

It is not simple or neutral and difficult to sell to an Audit Committee or CFO. However, with a good counterparty risk the return is hardly better, and even often, still negative with, as a bonus on top, an intermediate volatility for those who report in IFRS (because of quarterly mark-to-market valuations).

IFRS

Jedox Finance

JULY 11, 2023

5 Other sustainability reporting initiatives in development include those of the International Sustainability Standards Board (ISSB), developed by the International Financial Reporting Standards (IFRS) Foundation. The final ESRS requirements are to be passed as law at the end of July 2023 and no later than the end of August 2023.

Financial Planning and Analysis (FP&A)

Musings on Markets

OCTOBER 19, 2021

Using the words of IFRS (1.7), ‘ Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity ’.

Profit and Loss

CFO Talks

OCTOBER 1, 2024

IFRS, US GAAP). Valuation and Reporting: Properly recognizing and valuing intangible assets impacts financial statements, investor relations, and the company’s market valuation. Is there a significant difference between US GAAP and IFRS , or are we just being a bit too conservative here in South Africa?

Leverage