August 2017

When you type ‘Why do women __’ into Google Search, the first term that comes up is ‘wear makeup’. The second is ‘need men’, the third ‘pull away’. There is even one that says ‘play hard to get’. Clearly, some Googlers have issues … Interesting is how these terms resonate with other misperceptions about women…

ANALYSIS: AMENDMENTS TO IMPAIRMENT STANDARDS

Since adopting the Standards of Generally Recognised Accounting Practice (GRAP) on impairment of assets, stakeholders shared practical challenges on the application of those standards with the Accounting Standards Board. This article discusses these challenges and steps taken by the board to respond to those challenges GRAP 21, Impairment   Non-Cash-Generating Assets, and GRAP 26, Impairment of…

ANALYSIS: THE NEW AUDITOR’S REPORT

Challenges are being faced in the implementation of the new auditor’s report. Here are some tips gleaned from auditors’ initial experiences The most prominent change in the auditor’s report under the new and revised auditor reporting standards is the communication of key audit matters (KAM), which provides more entity-specific and audit-specific information to the users…

VIEWPOINT: Financial Independence for Women

Being financially independent means different things to different people. For many it refers to people who are able to completely support themselves financially, without the help of outside parties, including family, friends or partners. With August being Women’s Month, I want to encourage women to take control of their financial future and not rely on…

MOTORING: VW Passat 2.0 TDI R Line

VW’s Passat has always been in the shadow of the Audi A4, but the latest version of the Passat seems to be breaking away from that mould. To start, the front of the Passat is unmistakably VW, with its new striking chrome grill that seems to fade into the lights. The new headlights look edgy…

FEATURE: Staying on the Curve

How will the maturation of data science combined with advancements in artificial intelligence revolutionise the role of the CA(SA)? Sven Wüsthoff unpacks technology imperatives for you BACK TO THE FUTURE Whenever someone talks about robots taking over the world, most people chuckle quietly to themselves and dismiss the notion in its entirety as politely absurd…

LEAD: Top 35-under-35: FINALISTS

Beyond phenomenal These are the game-changers, the out of the ordinary under 35 CAs(SA) for 2017 DYLAN WUTH (35), DIRECTOR OF IKHWEZI FOODS T/A TRADESTAR Describe yourself in a few words.  I live life to the fullest. Your favourite hobby? Deep sea kayak fishing. The greatest lesson learnt in your lifetime? Monetary success is as…