Preparing the annual financial statements of a JSE-listed company involves more than complying with IFRS® Accounting Standards. The JSE LR include additional minimum disclosure requirements that must be part of the annual financial statements.
This checklist, published by the JSE in January 2026, is a practical reference to help preparers and reviewers identify the minimum annual financial statement disclosures required by the JSE LR.
Source: www.jse.co.za
Glynnis Carthy CA(SA)
Independent expert support to improve clarity, quality and compliance under IFRS Accounting Standards
