Technical & training
MFMA Circular 71: Ratio Analysis Facilitation
MFMA Circular 71 issued in January 2014 provides a set of uniform key financial ratios and norms suitable and applicable to municipalities…
Technical & training
MFMA Circular 71 issued in January 2014 provides a set of uniform key financial ratios and norms suitable and applicable to municipalities…
Technical & training
In 2013, the amendment of section 13G of the Broad-Based Black Economic Empowerment Act resulted in specific legislated reporting requirements…
Technical & training
A revised version of GRAP 5 Borrowing Costs was approved and issued by the Accounting Standards Board, effective for annual…
Technical & training
Some municipal managers and other senior managers, as well as councillors, sometimes have difficulty to decide on how audit committees…