Copyright Act, 1978
R 385
Competition Act, 1998 (Act No. 89 of 1998)NoticesDetermination of Merger Thresholds and Method of CalculationPart B : Method of Calculation5. International Financial Reporting Standards apply |
[Heading substituted by Notice No. 1254, GG 41245, dated 10 November 2017]
For the purposes of section 11 of the Act, the assets, and the turnover, of a firm in, into or from the Republic must be calculated in accordance with IFRS, subject to the provisions of this notice.
[Section 5 substituted by Notice No. 1254, GG 41245, dated 10 November 2017]