How should the requirements of the Companies Act regarding disclosure of the value of share-based payments to directors be applied? Some present disclosure practices on the rand-value of the directors’ remuneration arising from share-based incentives are discussed to ascertain how listed companies interpret and apply the requirements of the Companies Act of 2008 Directors’ remuneration…
It seems that nowadays there’s a headline every day about business and political leaders that are involved in unethical acts. This shows a lack of integrity and morality which is pervasive in the day-to-day business dealings in South Africa. And these headlines are costing individuals and organisations the trust of not only their stakeholders but…
A vibrant CA(SA) launched a successful female empowerment drive that connects women who are passionate about helping other women grow Refilwe Matenche always knew she had a keen interest in business, but when she registered at Rhodes University it was for a Bachelor of Science degree. As fate would have it, she took accountancy as…
Have you noticed that problems are solved and decisions are made differently today, especially by millennials? What’s the first thing that they do – and you probably do too, even if you are definitely pre-millennial? They Google it, of course. Back in my day, pre-Google, we’d probably think about what we’d done before in similar…
In the long term, the defining quality of a successful business is not its profit, revenue, or capacity for innovation: it’s how it adapts The world of enterprise is constantly adjusting to the rapid pace of technological change and a key test of your business’ stability and viability is whether it can keep up. But…
In this article, we review the two routes available to qualifying small enterprises that want to achieve B-BBEE compliance. We also discuss the incentives for opting to become compliant as soon as possible A Qualifying Small Enterprise (QSE) is, generally, a company with an annual turnover between R10 million and R50 million. There are two…