Jeanine Poggiolini analyses the results of the ASB’s recent post-implementation of GRAP 16 Investment property and GRAP 17 Property, plant and equipment and finds that there was positive support for the standards – but challenges remain Both users and preparers of accounting standards who were consulted during the recent review of asset-related standards supported the…
DetailsThey say the roughest roads often lead to the top. In the profiles of twelve Top 35-under-35 finalists below, successful young CAs(SA) prove that there is much truth in this statement and that circumstances are not definers of destiny but rather that you can choose to overcome adversity and be extraordinary. Not accepting failure as…
DetailsEwald van Heerden discusses the differences between the Companies Act and the Close Corporations Act and weighs up the pros and cons of conversion Subsequent to the effective date of the Companies Act 71 of 2008 (the Act) and the resultant changes to the Close Corporations Act 69 of 1984 (the CC Act) the differences…
DetailsAudits can be intimidating, but adequate planning can help eliminate audit surprises, say Justin Diedericks and Berna Botha. In this article they highlight the various aspects leadership should consider and drive within their departments/organisations Whether an audit is performed by the Auditor-General of South Africa (AGSA), or any other auditing firm, on-going preparation and planning…
Details“All humans are motivated to seek pleasure and avoid pain, to seek hope and avoid fear, and finally to seek social acceptance and avoid rejection.” B J Fogg I recently read an insightful book by B J Fogg, a Stanford-based scientist best known for his research into creating systems to change human behaviour. His book,…
DetailsNazeer Essop, the public sector leader for Deloitte Southern Africa and an audit partner, believes in the power of education to transform lives, families and communities. Monique Verduyn spoke to him. When Nazeer Essop told his parents and his extended family that he wanted to become a chartered accountant, their immediate response was, “Why would…
DetailsEffective pre-planning and structured corruption incident response is essential to achieving a satisfactory and comprehensive resolution, says Peter Goss The immediate issue that faces the typical public sector chief financial officer or senior manager is what to do when a junior colleague or peer states that he suspects that his supervisor or manager may be…
DetailsEnough is enough Last year social media networks were swamped when a US court found a teenager not guilty after he was driving under the influence and caused the death of four people. The judge accepted his defence: that he suffered from “affluenza” (his affluent parents hadn’t taught him to accept responsibility for his deeds).…
Details“With great power comes great responsibility. Part of being a good leader is the ability to work with others.” Power has an important role to play in the business world, especially in the context of leadership. Leaders need power to get results but they also need to be accountable for the results of that power…
DetailsGarmin Dash Cam Dash Cam is a high-definition camera that mounts to any vehicle’s windscreen. It continuously records a wide-angle view of the road while driving. Once installed, the camera remains fully automated and it will start recording when the engine is turned on and stop when it is turned off. Dash Cam has incident…
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