South Africa
The powerful tools available to help you unlock the potential of your data
10 February 2021

The powerful tools available to help you unlock the potential of your data

In the sometimes confusing and opaque world of data management, in can be difficult for businesses to get useful insight from the valuable data they have collected. Data analytics represents a powerful medium to extract meaningful information from...
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Covid-19 and Transfer pricing
10 February 2021

COVID-19 and Transfer Pricing: Year-end adjustments

The unprecedented economic downturn from the COVID-19 pandemic and widespread uncertainty are a few of the global themes that have characterised 2020, which are likely to continue in 2021.
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IFRS news | RSM
10 February 2021

January 2021 - Your Global Summary of IFRS News and Developments

RSM World of IFRS summarises key matters arising from recent IASB discussions and decisions, highlights RSM thought leadership from around the world, and addresses an IFRS application question each month.
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B-BBEE Compliance targets when you make a financial loss
4 February 2021

What happens to your B-BBEE Compliance Targets if you make a financial loss?

Three elements on the B-BBEE Scorecard use Net Profit After Tax (NPAT) to calculate the Compliance Targets: Enterprise Development (ED) (1% of NPAT), Supplier Development (SD) (2% of NPAT) and Socio-Economic Development (SED) (1% of NPAT). These...
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The impact of 4IR on auditing
27 January 2021

The impact of 4IR on the accounting and auditing profession

Over the December festive season, I encountered an article on the Innovation Enterprise website written by James Ovenden which, for obvious reasons, caught my attention. Will Blockchain render accountants irrelevant?
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2021: It’s time to reimagine Tax
20 January 2021

2021: It’s time to reimagine Tax

2020 was a year of challenges and change for businesses and for governments, and the pandemic responses from both were naturally intertwined. When the global crisis first began to take hold, there was a sense that it would be a temporary disruption.
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Consequences of dying without a will
19 January 2021

The consequences of dying without a will in South Africa

If a person dies without having a Will, there is a chance that the estate will not be distributed in accordance with the deceased’s wishes.
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RSM Global financial results
14 January 2021

Agile response to challenging year helps secure 9.2% global growth for RSM

Key highlights for 2020:
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Continuing crackdown on loan funding to trusts
9 December 2020

Continuing crackdown on loan funding to trusts

The concept of granting a loan to a trust was commonly used in the past as an effective estate planning strategy. The general approach was that growth assets or funds were transferred into a trust, at their market value, with a resultant loan owing...
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The conversion of a Close Corporation to a Company
4 December 2020

The conversion of a Close Corporation to a Company

The conversion from a Close Corporation to a Company is envisaged in Item 2 of Schedule 2 of the Companies Act No 71 of 2008. 
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