RSM South Africa

News

IFRS News in Brief - Issue 93

18 June 2019
This months IFRS News in brief issue summarises recent IASB discussions and decisions, highlights RSM thought leadership from around the world, and addresses an IFRS application question each month.

The Social and Ethics Committee - A bird's eye view

3 June 2019
An interesting feature in modern company law is that the Social and Ethics Committee (“S&E Committee”) of a company, as provided for in the Companies Act No 71 of 2008 (the “Companies Act”), creates an opportunity for such a company to consider its social footprint within a uniquely South African context.

The aftermath of Storm GDPR

28 May 2019
WHAT HAS BEEN THE IMPACT ON MIDDLE MARKET BUSINESSES IN THE AFTERMATH OF ‘STORM GDPR?

Enterprise and Supplier Development for B-BBEE

22 May 2019
Requirements & identification of suitable beneficiaries

The process and timeline for winding up a deceased estate

17 May 2019
The process and timeline for winding up a deceased estate could be overwhelming for the deceased’s family and, in some instances, beneficiaries of the estate do not always understand the administration process associated with a deceased estate.

IFRS News in Brief - Issue 91

15 May 2019
PUBLICATIONS AND ANNOUNCEMENTS

Agile employee lifecycle

14 May 2019
Traditional employee lifecycle

Basic rules for the administration of trusts

2 May 2019
Trusts have been in the spotlight in recent years, and SARS is imposing more stringent laws on trusts. It is therefore important to ensure that trusts are set up for the right reasons and that they are properly administered by the trustees to ensure the consequences of mismanagement are avoided.

Debt relief loopholes

24 April 2019
The Taxation Laws Amendment Bill of 2018 contains amendments that are designed to reduce certain loopholes that previously existed in the debt relief provisions that are contained in Section 19 of the Income Tax Act (“the Act”) and paragraph 12A of the 8th Schedule to the Act (hereinafter referred to as section 19 and paragraph12A).

What does mandatory audit firm rotation mean?

17 April 2019
The global financial crisis brought to the fore questions surrounding the scope and quality of external audit, market concentration and auditor independence. The crisis reopened concerns about auditor tenure and its consequences for auditor independence and audit quality.

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