Companies Act: Regulations: Financial reporting pronouncement 3: Accounting for Black Economic Empowerment transactions under International Financial Reporting Standards for Small and Medium Enterprises: Amendment: Comments invited

10th January 2018

I, 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.