| in depth |
DO YOUR HOMEWORK WHEN LOOKING TO INTERNATIONAL ETFs According to Black Rock, global ETF assets increased by 45.2% in 2009, which is more than the 30% rise in the MSCI World Index this past year. read more |  |
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| in brief |
Defining the South African Forensic Accountant Great uncertainty as to what a forensic accountant actually is and what he or she does, may exist. read more |  |
| Excel on steroids Question: Can you have cells change colour based on how close the date in the cell is to today's date? read more |  |
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FROM THE PEN A tribute to Ken Walton When we first started the column Death and Taxes nearly ten years ago, who would have thought that it would become one of the journal's most popular columns? read more |  |
| Impact of dollarising the Zimbabwean Economy on financial reporting - accountants being hounded by yesteryear As accountants in international markets are grappling with the effects of the global recession with its attended challenges such as impairment of financial instruments, ... read more |  |
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SAICA NEWS 2009 Disciplinary notice – trainee accountants Depending on the circumstances under which a trainee's contract is cancelled, before the trainee may enter into a new contract, the PCC and TRECO must consider whether or not such trainee is a fit. read more |  |
| SAICA NEWS Book reviews This book, first published in 2007, has already become a business classic. Nassim Nicholas Taleb was born in Lebanon and lived much of his childhood years through the Lebanese Civil War. read more |  |
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SAICA NEWS CA(SA) Chair for the Commonwealth AC Bruce Freer CA(SA) was nominated for membership of the Commonwealth Secretariat Audit Committee (AC) by the SAICA UK region, through the South African High Commission and was elected Chairman at the
3 December 2009 AC meeting. read more |  |
| SAICA NEWS Professional development update The professional development unit at SAICA is responsible for “delivering competent entry level members” to the profession. read more |  |
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SAICA NEWS SAICA Education Fund special awards 2009 On 30 November 2009 the Chairman of the SAICA Education Fund, Mr Colin Beggs, handed out special awards to academics who were nominated by Heads of Department at various universities. read more |  |
| STRAIGHT SHOOTING A question of standards If you were to ask me what I view as SAICA's prime priority, I'd identify it as the maintenance of the highest standards. Virtually all our activities are directed towards this end; it is, indeed, our “raison d'être”. read more |  |
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Taking the bark out of Whuffie The digital footprint we leave on the Internet has become more persistent and visible. These footprints can have serious effects on the reputation of businesses. read more |  |
| TECHNICAL Accounting On 29 January 2009, following a period of chronic hyperinflation associated with the Zimbabwean dollar, the acting Finance Minister of Zimbabwe announced... read more |  |
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The Modern Audit Committee: Independent Oversight or Tainted Independence? Being members of audit committees themselves, Pieter and Jacobus are interested in best practices for these committees. read more |  |
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| in practice |
TO DIRECT OR TO GOVERN? THAT IS THE QUESTION The recently published King Report on Governance for South Africa 2009 (King III) is very good at telling us what we knew all along but failed to do anything about. read more |  |
| INFLATION GONE WILD THE ACCOUNTING DILEMMA FACING ZIMBABWE IN THE MIDST OF SEVERE LIMITATIONS TO FINANCIAL REPORTING read more |  |
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AUDITING IMPAIRMENT TESTS DURING A RECESSION During poor economic times, management of various companies may be under pressure to produce good results, and may use various means to justify the fair value of goodwill and indefinite life intangible assets. read more |  |
| CUSTOMS DUTY IN SOUTH AFRICA THIS ARTICLE FOCUSES ON CUSTOMS DUTY IN SOUTH AFRICA, INCLUDING THE ROLE AND STATUS OF THE SOUTH AFRICAN CUSTOMS UNION (SACU). read more |  |
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| in style |
WOMEN CAN BREAK BARRIERS THROUGH NETWORKING Networking as a career management strategy is important as the burden of responsibility for one's career has shifted from the organisation to the individual, with the notion of employability becoming one's career goal. read more |  |
| THERE IS A VIRUS IN YOUR POCKET: MOBILE VIRUSES Today, cellphone viruses are not regarded as a big deal. But if you think your phone will always be safe... think again. You might be carrying a virus around in your pocket. read more |  |
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ACCOUNTANCY IN MOTION Maserati Quattroporte S Classic, luxury, and sporty are not commonly used in the same sentence when referring to sedans. However, the Maserati, I believe, has broken the mould when it comes to exclusive luxury. read more |  |
| AMAZING AMAZON… So you call yourself an adventurer? Well, in training for our adventure, my wife and I faithfully did regular weekend hikes in our new hiking boots. read more |  |
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2010 - Our Field of dreams “Build it and they will come” was the promise Kevin Costner received in the movie “Field of Dreams” by an unknown voice. read more |  |
| Applying for 2010 FIFA World Cup™ match tickets is easier than you think! The ticket application process is a common practise around the world and although South Africans are not used to this way of purchasing tickets, it is necessary... read more |  |
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Budget: E&Y Perspective Dissolution or winding up of miscellaneous entities (withdrawal of tax exempt status) Certain entities, such as Chambers of Commerce, Trade Unions and fidelity funds, are exempt from income tax. read more |  |
| Deloitte Perspective TAX RELIEF FOR INDIVIDUALS TO COMPENSATE FOR INFLATION Delivering his debut National Budget, Finance Minister Pravin Gordhan, confirmed that extremely tough global and domestic economic conditions made the past year one of the most challenging periods the budget office had faced since 1994. read more |  |
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ETHICS FOR EVERYONE Teaching is depressing. Every year, my baldness spreads, my bones calcify, my ear-hair sprouts, and every year, the students walk into class exactly the same age as they were the year before. read more |  |
| Everything on track in SA The Inter-Ministerial Committee (IMC) tasked to oversee the South African government's preparations for the 2010 FIFA World Cup has confirmed that all plans for the spectacle are running smoothly. read more |  |
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Good news for companies, less for individuals 17 February 2010: Finance Minister Pravin Gordhan made it clear during his budget speech on Wednesday, 17 February, that government is not planning drastic spending cuts, and this has been welcomed... read more |  |
| SOFTLINE Perspective Some budget relief for individual taxpayers while SME businesses have work to do. read more |  |
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Ticket Transfer Policy (FIFA.com) Monday 25 January 2010. The 2010 FIFA World Cup™ General Terms and Conditions for the Use of Tickets (“GTCs”) stipulate that “Ticket Holders may not sell, offer for sale, resell, donate or otherwise transfer their Tickets in any way... read more |  |
| WIK EN WEEG Fokus op langasem groei Die resessie is alweer iets van die byna verre verlede soos ons op 2010 se herstel fokus, en by dit verby probeer kyk na die jare wat daarna volg. read more |  |
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WINE ROUTE Putting some sparkle into our lives with Fizz Sparkling wine, whether made by injecting with carbon dioxide, much in the same way sparkling mineral water is made, or by the classical “Méthode Champenoise”... read more |  |
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