ANALYSIS: Beyond the integrated report

An annual milestone publication, however well intentioned, is only part of the story and may even be an unfortunate and unintended detraction. By Lindie Engelbrecht CA(SA) and Carl Ballot CA(SA) Informed business leaders generally agree that sustainability is one of the primary moral and economic imperatives for the 21st century and one of the single…

ANALYSIS: Investment in subsidiaries, joint ventures and associates

Entities have been given the option to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate financial statements. By Mareli Dippenaar CA(SA) and Danielle van Wyk CA(SA) The International Accounting Standards Board (IASB) published amendments to the International Accounting Standard (IAS) 27, Separate Financial Statements (IAS 27),…

LEAD: The 2015 Top 35-under-35

It gives us the greatest honour to announce the names of 35 of the most outstanding young CAs(SA) in South Africa. They have been handpicked not only for their exceptional career achievements and abilities but also for how they actively are giving back to the community and the less fortunate – and ultimately for the…

INFLUENCE: Legislative challenges for investors

Sophisticated investors are feeling the brunt of a raft of new regulations introduced in the wake of the global financial crisis that eroded confidence in the financial services sector. By Johan van Zyl and Irwin Spilka: The impacts are numerous and multifaceted and are limiting investors’ and wealth managers’ ability to leverage risk to achieve…

Motoring: Extravagant excursions

Opel Adam Glam  In today’s ever-changing world, consumers want customised, unique and one of a kind products … Enter Opel, who have now joined this race with its all-new Adam. You can totally customise this vehicle to suit your personality or image. To start with, you have a choice of versions, namely the Adam, Adam…

SPECIAL FEATURE: The New Auditor’s Report

relWidely recognised as the most significant development in auditing in recent history, the new and revised auditor reporting standards are intended to enhance the communicative value and relevance of the auditor’s report, and may also improve audit quality and users’ perceptions of it Ins and outs of The New Auditor’s Report Key audit matters: questions…

VIEWPOINT: NEUROSCIENCE AND YOU

I am a neuroscience-trained coach. Only now business is utilising neuroscience to improve human capital, performance and profits. But what is neuroscience? Wikipedia states it as the scientific study of the nervous system. Neuroscience dates back to ancient Egypt where it was used to treat medical conditions by manipulating the brain or neuron head office.…