Technical & training

Technical & training

Article 2018 – Municipal Water Balancing

Please find attached the Ducharme article on Municipal Water Balancing, in consideration of the accounting of this municipal revenue element….

Technical & training

AFS Compliance & Disclosure Review

We can assist with AFS review support to entities on IPSAS (Internatioanl Public Sector Accounting Standards),  Modified Cash Standards (PFMA…

Technical & training

ASB Directive 12 – IFRS to GRAP Transition (2018)

The Accounting Standards Board (ASB) Directive 12 requires that all public entities, including entities under the ownership control of these…

Technical & training

mSCOA impact on GRAP Annual Financial Statements (2017/18)

Annual Financial Statement considerations video In 2017/18 financial period, Ducharme was requested to present various mSCOA topics to CIGFARO members…

Technical & training

GRAP Considerations: Municipal Housing Arrangements (2018)

GRAP 1 & GRAP 109 Considerations: Municipal Housing Arrangements GRAP 1 requires an entity to present its financial position, performance…

Technical & training

IFRS to GRAP transition (2018): ASB Directive 12

The Accounting Standards Board (ASB) Directive 12 requires that all public entities, including entities under the ownership control of these entities…

Technical & training

Ducharme Article – GRAP 1 Classification of Expenditure

Financial statements tell the story of how the entity has spent the money it earned during the financial year. This…

Technical & training

mSCOA: Compliance & Assessment Support

We can assist the Municipal Finance Divisions with high-level mSCOA assessments as well as practical support with compiling a high-level…

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