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• May 2013 Issue
• analysis
  • ASA Integritax - Member Navigation Guidelines
• Upfront
  • Be honest with yourself
• Develop
  • ANALYSIS: External audit confirmations to go digital
  • ANALYSIS: Tax Matters what is a Voluntary Retrenchment?
  • ANALYSIS: Transfers within equity that affect profit or loss
  • DEVELOP THE WORLD: Top ten companies
  • UP-TO-DATE: The SAICA annual general meeting
  • VIEWPOINT: Do you know what your clients really think?
  • VIEWPOINT: Drawing from the Source
  • VIEWPOINT: Empowering your staff with financial knowledge pays dividends
  • VIEWPOINT: Journaling to succeed
  • VIEWPOINT: Kentucky Fried Nuggets – the importance of the Trade Secret
  • VIEWPOINT: The problem with accounting research
  • VIEWPOINT: What is ‘material' to your company's viability?
  • VIEWPOINT: What value do you add?
• Influence
  • CAREER: Birds of a feather need not flock together
  • IFRS: IFRS review 2013
  • SPECIAL FEATURE: ESG analysis integral to determining the true value of investments
  • SPECIAL FEATURE: Stockpickers have tough choices to make
  • SPECIAL FEATURE: Variations on the Buffett theme
• Lead
  • COVER STORY: The Corporate Entrepreneur
  • ITC RESULTS: 2012 PPE results
  • ITC RESULTS: Excellent results for prospective chartered accountants
  • ITC RESULTS: Qualifying Exam Profiles
  • LIFESTYLE: Supercar Dreaming
• CPD Verifiable Articles
  • ANALYSIS: External audit confirmations to go digital (15min)
  • ANALYSIS: Transfers within equity that affect profit or loss (30min)
  • ANALYSIS: Tax Matters what is a Voluntary Retrenchment? (30min)
  • ASA Integritax - Member Navigation Guidelines (0min)

Below are a list of articles in the commentary section. To view a particular article please click on the correct article name and you will be directed to it.

If you would like to view the complete list of sections click here.

• On His High Horse -Darwin Award For Poor Financial Reporting (November 2012)
  I do agree that IFRS is overkill. For example, we could spare many trees if we changed a few simple aspects
• Your company culture - Is it at risk of fraud? (November 2012)
  The lesson of all history, from Stalin's Russia to Enron and beyond, is that if the boss makes massaging the numbers a condition of staying alive or keeping your job, you will massage the numbers.
• On His High Horse: DuPont Analysis and Valuations (October 2012)
  One should find a balance between the needs of customers and the needs of the shareholders, being value maximisation.
• Central Planning: We All Know It Is Misguided (October 2012)
  I've lost count of the number of companies I've seen where a central office - usually the accounts department - dictates to another group of employees what their budget should be…
• Investment: Offshore Investments: Why More And More Go (October 2012)
  Many of those local companies you're invested in probably generate a fair proportion of their earnings from beyond South Africa's borders.
• Fullstop: on his high horse: RULE 2: ARE MINORITY STAKES WORTH IT? (September 2012)
  My second rule for creating wealth is never to acquire a minority stake in a private company.
• Investment: Africa: Where Is The Greatest Potential For Returns? (September 2012)
  A country with poor capital infrastructure will scarcely offer good return potential over the long term if its population is very small or unhealthy, or its fertility rates are low.
• Funds: The Dynamics of Choosing a Fund Manager (September 2012)
  Unit trusts are undoubtedly the premier investment vehicle in South Africa because of their ease of access. The first unit trusts were launched in the 1960s, but only really gained popularity in the 1990s.
• Thought Leadership: Regulated Companies in Terms of the New Companies Act (September 2012)
  With shares being held by a company, close corporation or trust, one would need to look at who in effect controls the voting rights of these entities and then determine what the relationship is.
• Full stop: on his high horse (August 2012)
  Women tend to focus better than men. Women will make notes in workshops and follow up on these ideas.

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