ANALYSIS: JOB CRAFTING

The financial services industry fulfils a critical role within any economy. In South Africa this is no different. Organisations within this industry support the creation of a sustainable and prosperous society – cultivating economic growth, capitalising on business opportunities, and responding productively to economic and fiscal challenges. By Nicola van der Westhuizen Although it is…

ANALYSIS: IS YOUR EER CREDIBLE AND TRUSTWORTHY?

PART 1: EMERGING FORMS OF EXTERNAL REPORTING On 16 August 2016 the International Auditing and Assurance Standards Board (IAASB issued the discussion paper (DP) Supporting Credibility and Trust in Emerging Forms of External Reporting:1 Ten Key Challenges for Assurance Engagements,2 which has been prepared by the IAASB’s Integrated Reporting Working Group (IRWG) for comment by…

COVER STORY: STRONG BONDS

Gina & Ila Nosipho & Pumla Chantyl & Veryl It is said that a person in a healthy environment and with healthy relationships flourishes and a person in a bad environment withers like an unwatered flower.  And the more ambitious you are, the more important it is for you to try and create the right…

VIEWPOINT: EMPLOYEE SHARE INCENTIVE TRUSTS

CAPITAL GAINS TAX IMPLICATIONS Amendments have been introduced to the Income Tax Act to clarify the capital gains tax implications arising in employee share incentive trusts. The non-disposal rule contained in paragraph 11(2)(j) of the Eighth Schedule that dealt with equity instruments contemplated in section 8C that had not yet vested is deleted from 1…

VIEWPOINT: ATTIPS TO AVOID OVERSPENDING

As we approach the festive season, most people begin their holiday spending. These expenditures usually include luxury and unusual costs such as catering for family gatherings, travel, accommodation, entertainment and gifts. Additional expenses are usually not planned for during the course of the year and most people’s budgets tend to be under a lot of…