VIEWPOINT: Should they be paid?

“Empowering consumers to make informed decisions will be the key to success for the life insurance industry in the future.” The latest Sigma study by reinsurer Swiss-Re revealed that clients do not want to be sold to. Research found that, instead, empowering consumers to make informed decisions will be the key to success for the…

VIEWPOINT: Assess your anchor

“To reach a port we must sail, sometimes with the wind, and sometimes against it. But we must not drift or lie at anchor.” Oliver Wendell Holmes, Sr As leaders, we are often challenged with various cognitive biases. For many, a cognitive bias describes the common human tendency to rely too heavily on the first…

ANALYSIS: Economic hedges Give them wings!

Rodgers Mavhiki uses a few simple but practical examples to illustrate current challenges and explore ways of potentially improving hedge effectiveness Economic hedges are common practice, yet you often hear people saying that the fair value movements are not making sense. Most banks and treasuries of big corporates take hedges on exposures to fixed interest…

SPECIAL REPORT: Post-implementation of Grap 16

Jeanine Poggiolini analyses the results of the ASB’s recent post-implementation of GRAP 16 Investment property and GRAP 17 Property, plant and equipment and finds that there was positive support for the standards – but challenges remain Both users and preparers of accounting standards who were consulted during the recent review of asset-related standards supported the…

LEAD: 35-under-35

They say the roughest roads often lead to the top. In the profiles of twelve Top 35-under-35 finalists below, successful young CAs(SA) prove that there is much truth in this statement and that circumstances are not definers of destiny but rather that you can choose to overcome adversity and be extraordinary. Not accepting failure as…

SPECIAL REPORT: Audit readiness in the public sector

Audits can be intimidating, but adequate planning can help eliminate audit surprises, say Justin Diedericks and Berna Botha. In this article they highlight the various aspects leadership should consider and drive within their departments/organisations Whether an audit is performed by the Auditor-General of South Africa (AGSA), or any other auditing firm, on-going preparation and planning…