This article explains the approach taken by the International Accounting Standards Board (IASB or Board) and reflects on the alignment approach adopted by the Board. This article will be followed with two more articles in the same series on the third edition of the IFRS for SMEs Accounting Standard. In the follow-up articles we also…
ASA November 2025 issue Editorial Celebrating purpose, progress, and the people who inspire it “The purpose of life is not to be happy. It is to be useful, to be honourable, to be compassionate — to have it make some difference that you have lived and lived well.” — Ralph Waldo Emerson To Emerson’s words,…
Over the last 12 years, the South African retirement system has been undergoing changes aimed at harmonising its structure and improving member outcomes after retirement. While people continue to change jobs throughout their careers, it has historically been common for them to access their retirement savings during these transitions − often resulting in the need…
CAs(SA) are much more than number-crunchers: we are business leaders, problem-solvers, and resourceful thinkers. Our reputation is built on attention to detail and reliability and the unique ability to connect the various components a company, transforming them into tangible value. Now consider this: the rapidly evolving data landscape, powered by analytics, artificial intelligence and large…
From the pandemic to personal loss, Naeem Asvat has faced challenges with calm and conviction. His approach to leadership is grounded in care and an unshakable belief in the profession’s role in society. For nearly two decades, Naeem Asvat has been one of SAICA’s most committed leaders. As the Regional Lead for KwaZulu-Natal, or as…
For most professionals, identity is shaped long before we enter the workplace. Family expectations, education systems, and corporate structures all tell us who we are meant to be. Titles, roles, and achievements become anchors of self-worth. While this can drive performance, it also creates a hidden risk: when identity becomes too tightly bound to external…
Silent rooms. Endless slides. Phones out. We’ve all sat through them. But meetings don’t have to be tedious. Moving beyond the mundane takes presence, energy, and thoughtful design. The aim is simple: create sessions where people engage, contribute, and leave feeling their time mattered. Meetings dominate modern workplaces. Yet even the most important agendas fall…
It was a Tuesday at 10:37 pm I had three tabs open: CIPC, SARS eFiling and a client’s folder. My inbox pinged while a spreadsheet asked for the same company number I’d already typed twice that day. I caught a duplicate capture just in time, but I knew I might not catch it next time.…
Wouter Snyman, founder and CEO of the attooh! Financial Services Group, recently made a powerful statement during a keynote talk: ‘We spend most of our lives building wealth until we lose our health − only to then spend all our wealth trying to regain our health.’ I regularly present well-being-focused talks and workshops to professionals…
Sustainability and related reporting are all abuzz at the moment. However, the focus is on for-profit companies with little to no attention paid to charitable organisations (COs) that have a significant impact on vulnerable groups, animals and the environment. If sustainability is about outcomes, why is this sector an afterthought? Governments are increasingly unable or…