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),…

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…

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.…

GBE REPORTING FRAMEWORK DEBATE CONTINUES

The Accounting Standards Board proposes alternative reporting frameworks for major public entities and government business enterprises to give effect to the constitutional mandate of a uniform reporting framework for all entities in the public sector. Tsholo Tshoke explains The Accounting Standards Board (ASB) is yet to make a final decision about the reporting framework to…