Technical & training

Technical & training

GRAP 103 (2015): Impact of Transition Period Ending

The Standard of GRAP on Heritage Assets (GRAP 103) became effective on 1 April 2012 (with additional effective dates of…

Technical & training

Ducharme Article 2015 – Impact of Revised GRAP 100 for 2014/15 AFS

DUCHARME article on GRAP 100 Discontinued Operations: Implementation consideration for 2014/15 AFS due to the revised standard. GRAP 100 Non-current…

Technical & training

GRAP 103 Heritage assets (2015): Measurements considerations as part of transitional provisions

The Standard of GRAP on Heritage Assets (GRAP 103) became effective on 1 April 2012 (with additional effective dates of…

Technical & training

Impact of IGRAP 16 (2014): Accounting for Intangible Assets – Website Costs

In the technological age, most public sector entities have incurred material costs for the establishment and upgrading of their websites,…

Technical & training

Article PFMA SCM Changes: Electronic Tax Compliance (2014)

On 15 July 2014, National Treasury has issued NT Instruction 3 in terms of S76(4)(a) of the Public Finance Management…

Technical & training

PFMA SCM changes (2014): Electronic Tax Compliance

Changes to current SCM processes of PFMA entities On 15 July 2014, National Treasury has issued NT Instruction 3 in…

Technical & training

IGRAP 1: Revenue recognition (Traffic fines)

DUCHARME ACCOUNTING, FINANCIAL MANAGEMENT & GOVERNANCE SUPPORT IGRAP 1: ASB & National Treasury considerations on traffic fine revenue recognition Accounting article:…

Technical & training

IGRAP 1 (2014): Revenue recognition (Traffic Fines)

IGRAP 1: ASB & National Treasury considerations on traffic fine revenue recognition Accounting article: Impact of IGRAP 1 on Revenue considerations: Many public sector…

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