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CPD: Update on IAASB Project: Emerging Forms of External Reporting Assurance

After a board meeting held in December 2017, the International Auditing and Assurance Standards Board (IAASB) issued a feedback statement to inform stakeholders of...

CPD: The New JSE Auditor Accreditation Model

Under the previous accreditation regime, the Johannesburg Stock Exchange was primarily responsible for assessing the suitability of auditors of listed companies. The responsibility has...

CPD: Strategy is About More Than Just Technology

Globally, and increasingly locally, there is growing noise about the rise of artificial intelligence (AI), which has led many technology futurists to predict a...

ANALYSIS: Auditor focus on ‘other information’

Ashika Mohan gives an overview of the auditor’s revised responsibilities under international standards to read and report on other information included in an entity’s...

ANALYSIS: AUDITING DISCLOSURES Weighing our words

Financial statement disclosures continue to expand and are increasingly qualitative and subjective. We examine the IAASB’s recent amendments to the International Auditing Standards (ISAs),...

GBE REPORTING FRAMEWORK DEBATE CONTINUES

The Accounting Standards Board proposes alternative reporting frameworks for major public entities and government business enterprises to give effect to the constitutional mandate of...

ANALYSIS: IFRS 9 – FINALLY FINAL!

The new IFRS 9 setting out the recognition and measurement requirements of financial instruments is finally here. If you want to stay in the...

ANALYSIS: B-BBEE and its implications for fronting

Shohana Hareeparsad addresses the amendments to the Broad-Based Black Economic Empowerment Amendment Act (Act 46 of 2013) and the Department of Trade and Industry’s...

ANALYSIS: Is there a future for international tax planning?

The base erosion and profit shifting initiative is being designed to influence ultimately how global multinational corporates arrange their affairs from a tax planning...

ANALYSIS: Real estate 2020 Building the future

Ilse French and Pierre de Villiers have looked into the likely changes in the real estate landscape over the coming years and identified the...