Daar is onteenseglik tekens van ekonomiese herstel. Daar is egter ook enorme bedenkings oor wat nog kom. Die herstel sal stadig en moeisaam wees, met aansienlike risiko’s wat oorwin sal moet word. Egter ook geleenthede, sekerlik in sommige sektore van die ekonomie. Wenners gaan daar wees. Egter ook verloorders. Die eerste helfte van vanjaar (1H2009)…
Annual subscription fees for 2010 were due on the 31st January 2010 and all resignations needed to be submitted to SAICA in writing before 31st January. Please note that no late resignations will be permitted. To view the schedule of the 2010 subscription fees, check your account balance or to make a payment, please log…
During 2009, Therapeia has worked with seven dynamic first year trainees on the CA(SA) programme at Nedbank – each with a unique story on CPD. I have asked four of them a few questions on how they view their own learning. Thank you to Mashudu, Brad, Barend and Zen for sharing (sometimes not all four…
Name: A Guide to the Consumer Protection Act Author: Evert van Eeden Publisher: Lexis Nexis Price: R598.50 (Incl Vat) South Africa’s Consumer Protection Act has now been published and will become effective in two phases during 2010, a certain section in April 2010 and the rest most likely by October. I therefore started reading this…
Michael Olivier, who grew up on a wine farm with Rosé-drinking parents, looks at the making of Rosés and the range available today, and implores you to drink pink. Up to about the past five years or so, Rosé was pretty much regarded as a wine real wine lovers [and men] didn’t drink. It’s pink,…
According to the King III report, which was released at the end of February 2009, companies’ boards are responsible for the development of remuneration policies. However, companies’ boards are now required to present the proposed remuneration policies to the companies’ shareholders for approval at a general meeting, which is in line with international best practice.…
The GRAP Standard on Segment Reporting (GRAP 18) was approved by the Accounting Standards Board (ASB) in March 2005, but the Minister of Finance did not approve implementation of this standard by entities for financial periods starting 1st April 2009 as had been suggested by the Board. Since then the International Accounting Standards Board (IASB)…
I consider myself a dab hand in the kitchen – after all I have been doing it for years, own hordes of recipe books and have a mother who has a fix for every flop. Don’t get me wrong – I’m not claiming any Michelin stars here, but my husband bears ample (excuse the pun)…
Over the past 12 to 18 months the world has experienced the worst economic crisis in 80 years. Beginning with the sub-prime disaster and the collapse of many banks around the world, the economic fallout spread to all sectors of the economy. We are now seeing signs of recovery in some European countries and parts…
2009The IASB has revised IAS 24 – Related Party Disclosures, to provide a partial exemption from the disclosure requirements for government-related entities and to clarify the definition of a related party. The IASB did not change the fundamental approach to related party disclosures contained in previous versionS of IAS 24(AC 126), which requires entities to…
