Government Notice No. 1448 of 2017

Companies Act (71/2008) » Financial Reporting Pronouncement 3 » Accounting for Black Economic...

Title	Companies Act (71/2008) » Financial Reporting Pronouncement 3 » Accounting for Black Economic Empowerment (BEE) transactions under International Financial Reporting Standards (IFRS) for Small and Medium Enterprises
Department	Trade and Industry
Gazette	National Gazettes, No. 41338 of 18 December, 2017, 21 page(s), 1.7Mb

80    No. 41338             GOVERNMENT GAZETTE, 18 DECEMBER 2017

DEPARTMENT OF TRADE AND INDUSTRY
          NO. 1448                                                                          18 DECEMBER 2017
          
                                         COMPANIES ACT, 2008 (Act 71 of 2008)

FINANCIAL REPORTING PRONOUNCEMENT 3
                               ACCOUNTING FOR BLACK ECONOMIC EMPOWERMENT (BEE)
                         TRANSACTIONS UNDER INTERNATIONAL FINANCIAL REPORTING
                            STANDARDS (IFRS) FOR SMALL AND MEDIUM ENTERPRISES

Dr Rob Davies, Minister of Trade and Inaustry in consultation with the Financial  Reporting
                   Standards Council, under section 204 of the Companies Act, 2008 (Act 71 of  2008), hereby
                   publish the draft Financial Reporting Pronouncement (FRP) as a guide in ternis of section
                   29(3) of the Act.

Interested persons may submit written comments on the proposed Amendment   Regulations
                   not later than thirty (30) days from the date of publication of this notice to:

The Director-General: Department of Trade and Industry
                   Private Bag X 84
                   Pretoria
                   0001

77 Meintjies Street
                   Block B, 1st Floor
                   Sunnyside
                   Pretoria

Dr Rob Dav-s, MP
                   Minister of Trade and Industry
                     -4 November 2017

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Government Notice No. 1448 of 2017

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