Towards a more energy-efficient home
Here are five of the many small changes we can make in our everyday life that will go a long way towards saving energy. Read more
New CIPC reporting – mandate to benefit the digital economy
South Africa will soon join the league of around 70 countries who have implemented the XBRL reporting standard. In fact, almost all the major economies of the world have in one way or the other adopted the XBRL standard in multiple areas of regulatory supervision. Read more
Credible external reporting. The buck stops with the board
While the debate rages on around the ‘who, what, why and when’ for assurance over external reporting, there is no doubt that the buck stops with the board. There is demand for action by boards that support credibility and trust over information communicated to stakeholders and companies stand to benefit in many ways if this…
ISA 540 (Revised) – Key concepts and changes
The International Standard on Auditing (ISA) 540 (Revised)1 was approved by the International Audit and Assurance Standards Board (IAASB) during their June 2018 meeting and is effective for audits of financial statements beginning on or after 15 December 2019. Read more
VAT implications – finance lease
A finance lease is a lease where the lessor is the owner of the asset for the duration of the lease and the lessee has right of use (operating control) of the asset for the duration of the lease. There are specific VAT rules for finance leases. Read more
The birds and the beasts
Success is living your own life on your own terms, true to your own nature, and emotional intelligence (EQ) is knowing who you truly are. While this is tough for most humans, it comes naturally to the birds and the beasts. Read more
BMW 220i Coupé
Since its launch, the BMW 2-Series Coupé has stolen many a heart in the two-door compact coupé sector. Read more
Back to basics – external confirmations from financial institutions
Often, first-year trainee accountants are asked by their seniors or managers to obtain an external confirmation (commonly referred to as a bank confirmation), as the ‘bank and cash’ section is usually their responsibility. But are the basics in relation to obtaining an external confirmation explained to them? In this article, we go back to the…
When you don’t have an alternative in a negotiation, imagine one
You can partially compensate for the lack of strong alternatives in a negotiation by mentally simulating a realistic but ambitious alternative. Read more
ASA: September 2018 Issue
Read the publication in the format of your choice: Read the mobile version here Read the desktop version here Download the PDF here