Following the joint announcement made by the Accounting Practices Board (hereafter referred to as the APB) and the FRSC in February 2012, to withdraw
Statements of Generally Accepted Accounting Practices (hereafter referred to as SA GAAP) for annual periods beginning on or after 1 December 2012, the SAICA has re-issued all
relevant AC 500-series as Financial Reporting Guide (1-3). Click here for more information on the
Financial Reporting Guides.