It is common practice for a trust to acquire assets on a low or interest-free loan account from a natural person. The reason for capitalising the trust by means of a loan account is due to the fact that a newly set up trust will not have capital funding to acquire assets. The value of…
The leader within drives the leader without Don’t blame the ladder! Being a credible leader The ict key to your clients’ hearts and minds THE LEADER WITHIN DRIVES THE LEADER WITHOUT As CAs (SA), our training has provided us with several pervasive skills required to be successful business leaders without, and when we consult the…
Donald Trump was Time magazine’s Person of the Year 2016 and Google’s most-searched individual. I definitely don’t want to talk about him but I do want to learn from his victory and how it can impact your and my life, career and business in 2017. Mr Trump’s victory turned the tables for politics worldwide (for…
The world of motoring has changed drastically over the last few years and this trend does not seem to be slowing down. Never would I have said that we would move away from petrol engines to electric and even less so to a world where cars would be driver-less. I assume this is the same…
International Financial Reporting Standard (IFRS) 9, Financial Instruments, becomes effective for periods beginning on or after 1 January 2018. The impairment methodology changes it contains will affect accountants and auditors. After the global financial crisis in 2008, questions were raised on whether the use of the incurred credit loss model for impairment provisioning had contributed…
At the beginning of the New Year most people set resolutions for themselves. The most common resolution among many individuals regarding their finances often revolves around wanting to be in a better financial position than the previous year. The new year presents the perfect time to assess your finances in order to gain control and…
Following the departure of Mr Bert Chanetsa from the FSB at the end of December 2016, Adv. Tshidi, in his capacity as the Registrar in terms of the Financial Markets and Credit Rating Services Acts has delegated his powers and functions to Mr Jurgen Boyd, who will exercise the said powers and functions in addition…
Oryx Properties Limited, the only Namibian property company listed on the Namibian Stock Exchange, has announced the appointment of Carel Fourie as its new chief executive officer with effect from 1 March 2017. Oryx Properties has a premier-quality retail, industrial and office real-estate portfolio valued at about R2.326 billion which generates a dependable, sustainable and…
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#VATMustRise: An unpopular solution to a very real problem A sound solution to the imperative issue of tax education SARS Requests for Information #VATMustRise: An unpopular solution to a very real problem It would appear that the road to free quality education in South Africa would be a long road with no short-term solutions. Whether…