SAICA offers three reputable professional accounting and business designations from a foundational to a strategic level of accounting and business competence –

Accounting Technician [AT(SA)], Associate General Accountant [AGA(SA)] and Chartered Accountant [CA(SA)].

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ANALYSIS: Trade receivables IAS 39 vs IFRS 9

Many companies sell goods or services on credit to customers resulting in the recognition of trade receivables in their financial records. This type of financial asset is currently measured by most companies in terms of the International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39). However, the International Accounting Standards Board (IASB) is…

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ANALYSIS: Arm’s length pricing between connected persons

Tax law generally applies to actual terms on which a transaction has been concluded as opposed to what the transaction would have been had it been entered into at arm’s length. Some exceptions exist where tax arbitrage can take place if the actual terms of a transaction are susceptible to manipulation. The most comprehensive of…

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ArticlesInfluence

INFLUENCE: Managing change and maximising adoption

The importance of transformation management should never be underestimated; what is the point of investing a substantial sum of money in a system that is designed to address all your current business pains if your staff never invest themselves fully in it? What happens is that your fancy new system sits in its shiny new…

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ArticlesInfluence

INFLUENCE: Board members and their role in risk management

Following the 2008 global financial crisis, there is a need to build a strong risk culture, develop a robust risk appetite framework, and increase the role of the board and board committees in risk governance. The essence of risk governance is oversight – in the sense that the board oversees organisational activities and risks –…

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ArticlesDevelop

VIEWPOINT: Leadership is influence

Great leaders lead through inspiration, persuasion and personal relations and others through authority and power.  Great leaders have the confidence to stand alone, the compassion to listen to the needs of others, and the courage to make tough decisions. Great leaders become leaders by the fairness of their actions and the truthfulness of their focus…

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ArticlesInfluence

Special Report – Investment Themes: For equities in 2014

If you’re looking to invest some new capital in the markets during early 2014, you are facing some tough choices. Analysts vary as to their opinions, but the consensus seems to be that local markets are already expensive in the wake of a four-year bull market and hold considerable downside risks, while the value of…

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INFLUENCE: 7 Transformations of Leadership

Most developmental psychologists agree that what differentiates leaders is not so much their philosophy of leadership, their personality, or their style of management. Rather, it’s their internal ‘action logic’– how they interpret their surroundings and react when their power or safety is challenged. Relatively few leaders, however, try to understand their own action logic, and…

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