Business

Korporatiewe beheer – Finansiële jaareinde

  |   Business

Die finansiële jaar van ’n maatskappy staan bekend as die rekenkundige periode. Ingevolge artikel 27 van die Maatskappywet No. 71 van 2008 (“die Wet”), het elke maatskappy wat geregistreer is ingevolge die Wet ’n finansiële jaareinde. Hierdie datum word vervat op die Kennisgewing van Inkorporasie-dokument...

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The labour cop out on jobs

  |   Business

By Jerry Schuitema.   There are a number of follies in the intensified hype around job creation. One that came from the recent job summit is setting some target, albeit vague, of creating some 275 000 000 jobs a year. We should have learned by now that there...

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Management’s responsibility

  |   Business

Throughout the audit of a set of financial statements, the phrase “management/director’s responsibility” appears. It is included in the engagement letter, the financial statements and the auditor’s report.  But what does it mean?   Management is responsible for the management of the business, for implementing and monitoring...

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From Xero to Hero

  |   Business

The internet and modern communications technology has changed everything, including the way that businesses keep their records up to date; one new approach we recommend has at its heart the cloud based accounting software, Xero.   In a nutshell, Xero allows you to update and view the...

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How the VAT increase affects your business

  |   Business

Consumers and suppliers have by now had an opportunity to familiarise themselves with the increased Value-Added Tax (VAT) rate of 15% since 1 April 2018. There are however many technical considerations related to the increase that remain unclear. One such an uncertainty is with regards...

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Korporatiewe beheer – Naamsveranderinge

  |   Business

Dit staan ʼn maatskappy of beslote korporasie vry om sy naam te verander indien verkies.  Vir maatskappye sal die naamsverandering ʼn spesiale besluit tot gevolg hê wat deur die aandeelhouers van die maatskappy goedgekeur moet word en in die geval van ʼn beslote korporasie moet...

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