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Showing posts from July, 2024

Detailed Interpretation of “Objective Test” in the South African Context

Open memorandum to IFRS Community in RSA

Welfit Oddy (Pty) Ltd v CIPC

Interpretation of Statutes Before and After Natal Joint Municipal Pension Fund v Endumeni Municipality (2012 4 SA 593 (SCA))

Fair is Foul and Foul is Fair: An Interpretive Analysis of Macbeth in the Context of Accounting Standards and Fair Presentation

Fair Presentation and SA Constitution

Excellence in Financial Reporting – Insights from Constitutional Law and Financial Reporting Standards

The Role of Legislative Forensic Audits in Detecting Fraud

Hypothetical Case Study: Legislative Forensic Audit of Safari Energy Solutions - Focusing on the Companies Act, 2008

Quantitative Examples: Liquidation Costs Under IAS 37 - Liability vs. No Liability

Quantitative Examples: Change from Going Concern to Liquidation Basis for Liabilities Under IFRS 16, Including Repossession

Quantitative Examples: Change from Going Concern to Liquidation Basis for Liabilities Under IFRS 16

Quantitative Examples: Change from Going Concern to Liquidation Basis for Liabilities and Impairment Issues Under IFRS 9

Quantitative Examples: Change from Going Concern to Liquidation Basis for Liabilities Under IFRS 9

Quantitative Examples: Change from Going Concern to Liquidation Basis for Liabilities Under IAS 37