Companies Act: Financial Reporting Pronouncement 3: Accounting for Black Economic Empowerment transactions under International Financial Reporting Standards for small and medium enterprises

27th March 2018

I, Dr Rob Davies, Minister of Trade and Industry, pursuant to the publication of notice 1448 in government gazette no 41338 dated 18 December 2017 for wider public consultation, publish the final notice on Financial Reporting Pronouncement 3. The final notice comes into force on the date of publication.