RECOMMEND: Consolidated annual financial statements: A case for government?

With the poor financial position the South African government finds itself in, with low single-digit growth forecasts and spiralling debt, it could very well be left to accountants to help lead an economic recovery process by producing international standards of financial reporting and analysis to promote strategic decisions and allow for greater transparency The appendix…

RECOMMEND: What do executives really earn from share-based remuneration?

Executives of South African listed companies are increasingly incentivised using share-based remuneration. However, the valuation of share-based remuneration is complex and disclosure thereof in annual reports is often inconsistent – providing an opaque picture of what executives realise from such remuneration Globally, executive remuneration has become a topic of interest to shareholders, regulators, and even…