KIES U EKSEKUTEUR REG

KIES U EKSEKUTEUR REG

Na ons mening behoort daar reeds gedurende u leeftyd ‘n besluit geneem te word oor wie of watter firma die administrasie van u boedel sal behartig en dat die eksekuteursvergoeding met die betrokke persoon of instansie onderhandel word.

PERSONEELNUUS

PERSONEELNUUS

Ons deel graag foto’s van ons spanbou. Een van ons direkteure het in die buiteland gaan fiets ry. Twee nuwelinge is verwelkom, maar ons moes ongelukkig ook kollegas groet. ‘n Skool was besoek, die personeel het gaan stem, Pantoffeldag was ondersteun en ons sien uit na nog ‘n verjaarsdagpartytjie.

COIDA ANNUAL RETURN OF EARNINGS (ROE) SUBMISSIONS

COIDA ANNUAL RETURN OF EARNINGS (ROE) SUBMISSIONS

In terms of section 82 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No 130 of 1993) (COIDA), a registered employer shall furnish the commissioner with a Return of Earnings, no later than the 31st of March in each year. As per the Government Gazette No 50386, 27 March 2024, the deadline for submitting the Annual Return of Earnings for the 2023 assessment period is 30 June 2024.

PERSONEELNUUS

PERSONEELNUUS

Ons het personeellede se verjaarsdae gevier, aan ‘n rolbaltoernooi deelgeneem, ‘n gholfdag ondersteun en aan Wellington se halfmaraton deelgeneem. Ons sien uit na ‘n spanbou, twee nuwe kollegas wat by ons aansluit en ons sal ons kruisies tydens stemdag gaan trek.

NAVIGATING IFRS FOR SME’S:  EXEMPTION FROM ULTIMATE HOLDING COMPANY CONSOLIDATION IN SOUTH AFRICA

NAVIGATING IFRS FOR SME’S: EXEMPTION FROM ULTIMATE HOLDING COMPANY CONSOLIDATION IN SOUTH AFRICA

In the complex landscape of international accounting standards, the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) provide tailored guidelines that acknowledge the unique challenges faced by smaller entities. One significant aspect of these standards is the exemption granted to SMEs regarding the consolidation of their ultimate holding company. Our article explores this topic further, focusing on the requirements under IFRS for SMEs and its implications within the South African accounting environment.