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Category Archives: CPD Analysis

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ANALYSIS: Digital Financial Reporting For XBRL

Articles, CPD AnalysisBy Andre van der MerweFebruary 1, 2018

The information age we are living in has drastically changed our lives. Many of us were born in a time when the Internet, smartphones and social media were unimaginable. The speed of development and benefits of technology had surpassed the imagination of all who lived before the change of the century. In the same way,…

ANALYSIS: Presenting Financial Performance Information

Articles, CPD AnalysisBy Andre van der MerweFebruary 1, 2018

Financial statements of public sector entities that are similar in nature, have the same or similar users, and apply the Standards of GRAP would present information in the same way. Right? The Accounting Standards Board (ASB) recently undertook research on the presentation of information in the statement of financial performance. This results from feedback from…

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