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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SAICA ANNOUNCMENT: Notice of the SAICA Annual General Meeting

The Annual General Meeting of members of the South African Institute of Chartered Accountants (SAICA) will be held in Gauteng at The Theatre on the Track, 4A Kyalami Boulevard, Kyalami Business Park, 1 Monza Place, Kyalami Park, on 21 May 2009 at 09h00 to transact the following business: • The consideration of the Annual Financial…

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TECHNICAL: ACCOUNTING

ADDITIONAL DISCLOSURES FOR FINANCIAL ASSETS In December 2008 the International Accounting Standards Board (IASB) published an exposure draft with proposals to require entities to provide additional disclosures on all investments in debt instruments, other than those classified in the fair value through profit or loss category with a 30 day comment period. Please take note…

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SHARE REPURCHASES BY COMPANIES LISTED ON THE JSE

THE EFFECT ON MARKET CAPITALISATION The fact that South African companies have been allowed to repurchase their own shares as from 1 July 1999, has created new challenges for financial analysts as well as company accountants and auditors. For the financial analysts, it has introduced an additional complexity during the evaluation of company financial performance.…

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SECTION 80A(c)(ii) OF THE INCOME TAX ACT:

Round-tripping between the draft version and the enacted version – part 1 In November 2006, section 103(1) of the Income Tax Act was abolished and replaced by a new Part IIA, containing sections 80A to 80L, which target impermissible tax avoidance arrangements. Section 80A(c)(ii) was introduced in the Revised Proposals on Tax Avoidance and Section…

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DISPOSAL OF FOREIGN OPERATIONS

– IMPLICATIONS OF GAAP CHANGES The changes to the accounting treatment of business combinations, in particular the implications for the way goodwill is calculated and accounting for changes in shareholdings (business combinations achieved in stages, loss of control, etc.) arising from the revised IFRS3, Business Combinations and amended IAS27, Consolidated and Separate Financial Statements in…

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