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Daily Archives: September 4, 2018

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Towards a more energy-efficient home

FocusBy Andre van der MerweSeptember 4, 2018

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

RecommendBy Andre van der MerweSeptember 4, 2018

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

FocusBy Andre van der MerweSeptember 4, 2018

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

RecommendBy Andre van der MerweSeptember 4, 2018

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

AdviceBy Andre van der MerweSeptember 4, 2018

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

AdviceBy Andre van der MerweSeptember 4, 2018

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

Motoring, RegularsBy Andre van der MerweSeptember 4, 2018

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

RecommendBy Andre van der MerweSeptember 4, 2018

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

FeaturesBy Andre van der MerweSeptember 4, 2018

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

IssuesBy Andre van der MerweSeptember 4, 2018

Read the publication in the format of your choice:   Read the mobile version here     Read the desktop version here     Download the PDF here      

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