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FEATURE: Moving to a world of invisible admin

From geopolitical events to market returns, asset classes and investment styles, what investors should be looking at in 2017Modern trends in technology are impacting...

Africa needs a new infrastructure strategy to combat jobless growth

One of the most concerning observations made in the recently released 2018 Ibrahim Index of African Governance...

VIEWPOINT: AI and learning culture

Artificial intelligence (AI) has already changed the way that we operate in our lives and businesses to a great degree and will continue to...

ESTATE DUTY: PAYING LESS BY GIVING MORE

Mr John Frith, a chartered accountant from Port Alfred has raised an interesting issue with the South African Institute of Chartered Accountants (SAICA). He...

ASA: May 2019 Issue

Read the May 2019 Issue hereDownload the May 2019 Issue here

ANALYSIS: AUDITING DISCLOSURES Weighing our words

Financial statement disclosures continue to expand and are increasingly qualitative and subjective. We examine the IAASB’s recent amendments to the International Auditing Standards (ISAs),...

Amendments to the Employment Equity Act looming

Since its inception in 1998 and the end of the first reporting period in the year 2000, the Employment Equity Act 55 of 1998...

SWISS BANKING SECRECY

For the past nine months Swiss banking secrecy has been under enormous pressure from the United States, Germany, France and the UK. Some of...

PROFILE: PERSISTENCE PAYS OFF

Growing up in the dusty streets of Limpopo Matome Moholola could not think beyond the prevailing circumstances: inadequate schooling, infrastructure, and limited career choices....

ANALYSIS: Presenting Financial Performance Information

Financial statements of public sector entities that are similar in nature, have the same or similar users, and apply the Standards of GRAP would...