Accounting for withholding tax on dividends I was on the SAICA committee that decided that Secondary Tax on Companies (STC) was an expense. There was a furious debate at the time as to whether the tax was, in substance, merely part of the normal tax payable by a company, or whether it was a tax…
DetailsRoadmap IFRS changes for 2013 The International Accounting Standards Board (IASB) has completed a range of significant projects resulting in new accounting and disclosure requirements for entities preparing financial statements under International Financial Reporting Standards (IFRS). The effective date for these requirements is for financial years beginning on or after 1 January 2013 and now…
DetailsLeadership Lessons Instilling ethical leadership BPO the way to go? Integrated Reporting envelops the world The APC SAICA’s New ‘Part II’ Executives from innovative SA companies share how they lead upfront – and from behind. Leadership Lessons The death of ex-British prime minister Margaret Thatcher spawned an outburst of debate on the qualities of leadership,…
DetailsThe words that are often used to define PwC’s Suresh Kana. He shares insights on leadership and skills development. Great leaders are often unassuming people who create environments where others can give their best to what they do best. We greatly misunderstand the origins of great leadership and underestimate what we can learn from ‘Level…
DetailsOnce you’ve visited this venue, you’ll agree that it makes a wonderful home away from home. The reality, as you know, is that business travel is often stressful. In addition to all the normal pressures of work – a challenging presentation or pitch, a tense meeting, or a difficult client interaction – separation from your…
DetailsBMW’s extravagant 650i Gran Coupé – the best four-door sports coupé yet? This is the first four-door sports coupé from BMW. The combination of a coupé and four doors is somewhat of an oxymoron, given that these features are not typically encountered in the same class of vehicle, but BMW has entered the foray, and…
DetailsSome say that these are three attributes that a great leader must demonstrate. Motive is the reason why you chose the role you have. Passion is what makes you laugh and what makes you cry … or occasionally angry. Spontaneity is the ability to answer a question you haven’t heard before. The quality of executive…
DetailsMondi Group’s Andrew King Mondi is an international packaging and paper group, with production operations across 30 countries and revenues of €5.8 billion in 2012. The Group’s key operations are located in central Europe, Russia and South Africa, and as at the end of 2012, it employed 25,700 people. Mondi Group has a dual listed…
DetailsThis month ASA focuses on investment. When planning this editorial, Warren Buffett came first to mind– which is why I’m sharing this story about him written by Evan Carmichael. Buffett started his investment business in 1956 when “seven people wanted me to invest their money for them.” Although he admits not having a strategy at…
Details“What is my legacy?” This is not just ‘a’ question; is it not THE question? It goes to the very heart of human existence. It is an emotional summing up for many and a reminder of our own mortality. The answer may be simpler than most realise. After all is said and done, your legacy…
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