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…
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
Ducharme Article 2013 – Impact of BBBEE Act on GRAP
In 2013, the amendment of section 13G of the Broad-Based Black Economic Empowerment Act resulted in specific legislated reporting requirements…
Technical & training
Impact of revision of Borrowing Costs per GRAP 5 (2014)
A revised version of GRAP 5 Borrowing Costs was approved and issued by the Accounting Standards Board, effective for annual…
Technical & training
Audit and Risk Management Committees: Structuring and requirements
Some municipal managers and other senior managers, as well as councillors, sometimes have difficulty to decide on how audit committees…
Modified Cash Standards (MSC) CourseMarch 18, 2022
Audit Improvement Plan TrainingFebruary 16, 2020
Performance Management CourseFebruary 16, 2020
Public Sector VAT Common Mistakes in South Africa and How to Avoid ThemMarch 12, 2026
From mSCOA Compliance to Clean AuditsFebruary 26, 2026
Fixed Asset Register: Compilation & unbundling supportFebruary 12, 2021