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)].

200504SAICA Gareth Cliff Banners 300x300px
video_LG

VIDEOS

COMING SOON

LATEST ARTICLES

ARTICLES FROM COVID-19 HUB

ARTICLES FROM ACCOUNTANCY SA

FRAMEWORK FACT FILE

Phase A of the Framework convergence project: Main changes and stakeholder comment summary Introduction The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have been working together on specific projects for some years now to update and harmonize some of their existing accounting standards. This is in order to underscore and…

Read more

BARBARIC VALUES: The Civilised Way

Investment techniques The asset management industry, trading primarily in the public equity space, evaluates listed companies and estimates the future performance of such companies through proven methodologies and techniques. These are well known, such as the price/earnings (PE) ratio, headline earnings growth, EBIT and EBITDA margins and multiples, net asset value, quick and current ratios,…

Read more

COMPLIANCE AND ITS RELATIONSHIP TO INTERNAL AUDIT

 Introduction The overall governance structure of an organisation, practicing good corporate governance, includes at least an internal audit function, a risk management function and a compliance function. In our opinion, the starting point for setting a corporate governance culture in an organisation is an overall Enterprise Risk Management (ERM) framework. Such a framework facilitates the…

Read more

TECHNICAL: ACCOUNTING

FINANCIAL INSTRUMENTS WITH CHARACTERISTICS OF EQUITY A discussion paper on the distinction between equity financial instruments and other financial instruments (non-equity instruments) has been published for public comment by the International Accounting Standards Board (IASB). This has been issued in South Africa as ED236 – Financial Instruments with Characteristics of Equity and can be downloaded…

Read more

CUSTOMER CONTRIBUTIONS

Accounting for customer contributions has until recently been an area that has been subject to varying accounting treatments. The term ‘customer contribution’ generally refers to a situation where an entity receives contributions, in the form of cash or other assets, from a customer or prospective customer or another third party entity, for example: “A property…

Read more

TECHNICAL: ACCOUNTING

ACCOUNTING PRONOUNCEMENTS APPROVED At a meeting held on 8 February 2008, the Accounting Practices Board (APB) approved the following for issue: Revised IAS 1(AC 101) – Presentation of Financial Statements The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of…

Read more

XBRL

XBRL has evolved. See it in action today. See real companies using real XBRL tools today to develop and publish business information, streamline reporting processes, enhance profitability and increase transparency. SEE XBRL IN ACTION IN MAY 2008 WHERE           17th XBRL International Conference entitled “Evolution in Business Reporting – XBRL in Action” Eindhoven, Netherlands (near Amsterdam,…

Read more