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),…

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…