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Integrated Sustainable Reporting

By F R (Rhys) Robinson Evaluating the benefits of integrated sustainable reporting according to the King III Codes of Governance, and what it means for those responsible. The King III Code has brought...

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Recognising Excellence in Reporting in the Not-for-Profit Sector

World Vision Australia and MS Queensland were named winners of the seventh annual PwC Transparency Awards held in Sydney and Melbourne recently. The Awards recognise quality and transparency in...

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International Integrated Reporting Framework for the Future

By George W. Russell The release of the International Integrated Reporting Framework at the end of last year marked an important milestone for a new era in corporate reporting. George W. Russell...

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New Audit Committee Guide on Integrated Reporting from the Institute of...

The Institute of Chartered Accountants Australia has released its latest audit committee guide, Integrated Reporting – a guide for Audit Committees in Australia and New Zealand. While there has been...

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Annual Reports: More than compliance documents

By Sue Ludolph Annual reports should be instruments of communication and not simply compliance documents, says Sue Ludolph. The size of the annual report of all companies is ballooning, and not...

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An Interview with Sir David Tweedie: Former Chairman of the International...

By George W. Russell Sir David Tweedie, the former chairman of the International Accounting Standards Board, has a new mission: oversee the creation of a coherent global financial valuation framework....

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Experts Weigh-in on Pros and Cons of Accrual Accounting

Most accounting professionals regard the accrual basis as the best way to present a government’s financial picture. Despite widespread adoption, there are still many cash-basis holdouts – and even some...

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Financial Reporting in Not-For-Profit Entities

By Mark Kennedy Mark Kennedy, Mazars Senior Partner (Ireland) believes charities must change the way that they report to their stakeholders. A lot has been said and written in recent months in relation...

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The Proper Tool for Black Economic Empowerment Fronting Removal

By Gerhardus Burger Gerhardus Burger discusses past and current public sector procurement in the context of amendments to broad-based black economic empowerment legislation. He also identifies some...

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The Future of Life Insurance Taxation in South Africa

By Dewald van den Berg The changes to the regulatory measurement of policyholder liabilities pose many uncertainties from a tax perspective, but also provide an opportunity to develop a simpler tax...

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