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South Africa
KISCH IP
Clients often enquire about the necessity of an intellectual property (IP) valuation as opposed to a standard accounting valuation.
Cliffe Dekker Hofmeyr
Given the wide discretion afforded to SARS in this respect, SARS' Practice Note No. 36 issued on 13 January 1995 (Practice Note 36) provides some guidance on the subject.
Peter Surtees Inc
Slow moving and overstock categories.
KISCH IP
The International Accounting Standards 38 (IAS 38) defines an intangible asset as: "an identifiable non-monetary asset without physical substance." The International Financial Reporting Standards
ENSafrica
Following a round of public comments in relation to the Draft Notice, on 28 October 2016, SARS released a final version of the notice, setting out the documents required to be kept specifically for transfer pricing purposes.
KPMG, South Africa
The International Standards Boards (IASB) issued a second Exposure Draft (ED) in June 2013.
KPMG, South Africa
The recently released accounting standard, IFRS 9 (2013) – General hedge accounting could offer some welcome relief to corporate South Africa.
KPMG, South Africa
Following the SAICA Retirement Fund Meeting held on 3 September 2013, consensus was reached with the Financial Services Board (FSB) that the revised retirement fund annual financial statements will be effective for year-ends from 31 January 2013.
KPMG, South Africa
This issue of KPMG’s IFRS banking newsletter provides updates on IFRS development that directly impact banks and considers the potential accounting implications of regulatory requirements.
KPMG, South Africa
This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.
KPMG, South Africa
In May 2011, the International Accounting Standards Board issued "IFRS 10 Consolidated Financial Statements" which provides guidance on when investments should be consolidated.
KPMG, South Africa
Proposed amendments to financial and disclosure requirements in the extractive industries sector will see a significant overhaul of existing standards and greater obligations on entities to declare information on a number of activities that currently may go unreported.
Cliffe Dekker Hofmeyr
The Companies Amendment Bill published in South Africa in July 2005, came as a surprise to those patiently waiting for the much-anticipated overhaul of the Companies Act.
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