Economics

January 10, 2022
what to expect from 2022

What to expect from 2022 – Part 2

January 10, 2022
what to expect from 2022

What to expect from 2022 – Part 1

January 4, 2022

Takeaways from the ICAS webinar on The Production and Consumption of Information on Intangibles

Marie Gardner highlights key points from the recent ICAS intangibles webinar. Participants from across Europe attended an ICAS webinar on intangibles, held in partnership with the University of Ferrara, the European Financial Reporting Advisory Group (EFRAG) and the European Federation of Financial Analysts Societies (EFFAS).
December 16, 2021

Common errors in the auditor’s report

The auditor’s report is the auditor’s main communication tool with the relevant stakeholders, and therefore it is important that the above deficiencies be resolved in order to enhance audit quality. The considerations included in this article can be used by audit engagement teams when assessing whether the auditor’s report is consistent with the applicable requirements such as SAAPS 3
December 16, 2021

A global minimum tax

A new global minimum tax is welcomed in Africa, but curbing illicit flows and broadening the tax base would be much more important. Africa will likely benefit from the OECD-driven new global tax agreement signed in October by nearly all of the world’s countries, which would set a minimum corporate tax rate of 15% across the board on global profits.
September 16, 2021

What is preventing another Steinhoff from happening in this country?

Or a Tongaat, an African Bank, an Eskom, an SAA − the list goes on. It is a question that should be top of mind of those who are employed and are seeking employment, those who have invested hard-earned money in banks and large corporations, and those who are saving for the future, as well as of communities that rely on corporate social expenditure
September 16, 2021

Uplifting the profession and enhancing audit quality

Among the many recent and upcoming initiatives to enhance audit quality there is one underdog that could really shift the landscape, but will it be soon enough? Could ISQM 1 be the secret weapon we do not even realise we have?
August 11, 2021
women entrepreneurs

The COVID-19 Pandemic: Challenges and opportunities for women entrepreneurs

While women entrepreneurs optimistically face the future in order to succeed, we cannot ignore the uneven challenges presented by the COVID-19 pandemic
August 11, 2021
accountancy

Stewardship versus neoliberalism

What is the objective of IFRS-compliant general purpose financial statements? The answer may seem obvious and regurgitating what IFRS says is easy. But taking a deeper look into the objective can illuminate much of how different accountants think and act.
July 27, 2021

An investor perspective on biodiversity

‘Don’t put all your eggs in one basket.’ It’s a piece of advice as old as time and one that has underpinned investment approaches since the first time Markowitz decreed this common-sense logic as ‘modern portfolio theory’ in the 1950s, writes Nicole Martens