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Andre Van Der Merwe

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Recession? Retrenchments? Cost cutting?

Rooting out ‘negligent procurement spend and invisible inventory’ – the maintenance, repair and operations (MRO) dilemmaBy Dr Jan NellExecutive SummaryHow does MRO spend affect...

PROFILE: Conquering fears and living her dream

Mrs Pretoria-Tshwane finalist – Ronel Jooste CA(SA)Despite excelling at academics and sport at school, the beautiful Ronel Jooste describes herself as being extremely shy...

Towards a more energy-efficient home

Here are five of the many small changes we can make in our everyday life that will go a long way towards saving energy.Read...

New CIPC reporting – mandate to benefit the digital economy

South Africa will soon join the league of around 70 countries who have implemented the XBRL reporting standard. In fact, almost all the major...

Credible external reporting. The buck stops with the board

While the debate rages on around the ‘who, what, why and when’ for assurance over external reporting, there is no doubt that the buck...

ISA 540 (Revised) – Key concepts and changes

The International Standard on Auditing (ISA) 540 (Revised)1 was approved by the International Audit and Assurance Standards Board (IAASB) during their June 2018 meeting...

VAT implications – finance lease

A finance lease is a lease where the lessor is the owner of the asset for the duration of the lease and the lessee...

The birds and the beasts

Success is living your own life on your own terms, true to your own nature, and emotional intelligence (EQ) is knowing who you truly...

BMW 220i Coupé

Since its launch, the BMW 2-Series Coupé has stolen many a heart in the two-door compact coupé sector.Read more 

Back to basics – external confirmations from financial institutions

Often, first-year trainee accountants are asked by their seniors or managers to obtain an external confirmation (commonly referred to as a bank confirmation), as...