Lesson
Borrowing, guarantees and significant transactions
Apply the approvals needed to borrow.
12 minutes Standard as at 6 November 2026
What you will be able to do
- Apply the approvals needed to borrow
- Report a significant transaction under section 54
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.