Technical & training

Technical & training

mSCOA: Budget Alignment Implementation

With all municipalities and their respective municipal entities having to implement the Municipal Standard Chart of Accounts (mSCOA) as new…

Technical & training

Ducharme Article 2016 – mSCOA Transition

With all municipalities and municipal entities having to implement the Municipal Standard Chart of Accounts (mSCOA) by 1 July 2017,…

Technical & training

mSCOA Video Articles 2016: History and Rationale of mSCOA & Seven Segments

Please find below our Ducharme video articles with high-level discussion on mSCOA For more practical support contact our mSCOA leaders:…

Technical & training

mSCOA Article 2016: Impact on CFO & Finance Division

MSCOA ARTICLE: IMPACT ON CFO & FINANCE DIVISION With all municipalities and their respective municipal entities having to implement the…

Technical & training

Ducharme Article 2016 – GRAP 18 Segment Reporting

With GRAP 18 Segment Reporting becoming effective for a large section of the public sector entities (the majority of the…

Technical & training

Ducharme Article – GRAP 18 Segment Reporting

With GRAP 18 Segment Reporting becoming effective for a large section of the public sector entities (majority of the PFMA…

Technical & training

Audit support: External audit considerations for AFS

The Chapter 9 of the Constitution of the Republic of South Africa has established the Auditor-General of South Africa (AGSA)…

Technical & training

GRAP Article 2015: ASB Directive 11’s Once-Off Change in Asset Measurement

The ASB issued Directive 11 ‘Changes in measurement bases following the initial adoption of Standards of GRAP’ to assist with…

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