Lesson
Irregular and fruitless and wasteful expenditure
Detect, record and report irregular expenditure.
11 minutes Standard as at 6 November 2026
What you will be able to do
- Detect, record and report irregular expenditure
- Apply the condonation and removal process
This is a preview of a member lesson. The full lesson is in the course library.
Free · one email a week
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.