Below are a list of articles in the updates section. To view a particular article please click on the correct article name and you will be directed to it.
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- News (November 2012)
The study focuses on pivotal areas contained in the King III Report, such as boards and directors; ethical leadership; the governance of information technology; the audit committee; compliance with law and rules and integrated reporting…
- News (October 2012)
SAICA has now released a guide for applying the IFRS for SMEs to small and micro entities.
- Technical (October 2012)
The report explores the potential methods for incorporating IFRSs into their reporting systems, such as the endorsement mechanism or the continued convergence of IFRS and United States Generally Accepted Accounting Principles (US GAAP).
- UPDATES: News (September 2012)
The adoption of International Public Sector Accounting Standards (IPSAS), along with international standards on education and ethics, is particularly important in Africa, and so this resolution by PAFA is an important milestone.
- UPDATES: Technical (September 2012)
In response to these recent developments, SAICA has prepared a short video to explain the various financial reporting frameworks available to entities in South Africa. This video can be downloaded from the SAICA website.
- Dictionary of accounting: Cutting through the confusion (June 2012)
Its straightforward and wide-ranging definitions make this dictionary essential for students and practitioners in the world of accounting and finance.
- SAICA advises accountants not to misinterpret the dti and SANAS communications (June 2012)
EMEs are deemed to have a B-BBEE status of 'Level 4 Contributor', but may qualify for 'Level 4 Contributor' status if more than 50% is owned by black people.
- CAs(SA) - proudly South African: commited to maintain IFRS (June 2012)
“This is no doubt another compelling reason why South Africa has been ranked number one, for the second year in a row, for its auditing and reporting standards by the World Economic Forum's Global Competitiveness Report,” Kgosana concludes.
- SAICA AGM, Accounting History (May 2012)
A member of the Institute who is entitled to attend and vote at the meeting will be entitled to appoint a proxy to attend, speak in his/her stead.
- News: Technical Updates (May 2012)
In December 2010, the International Accounting Standards Board (IASB) issued Deferred Tax: Recovery of Underlying Assets: Amendments to IAS 12(AC 102) - Income Taxes, effective 1 January 2012. These amendments to IAS 12(AC 102) introduced a presumption that an investment property measured at fair value is recovered through sale.