The Struggle of South Africa’s Mining Industry
By Hein Boegman SA’s mining industry faces leaner times in the wake of recent industrial action and mounting costs. According to a report issued by professional services firm PwC, a tough year for the...
View ArticleRejuvenated Profitability through Integrated Reporting
By Clive Lotter When authentically implemented, integrated reporting offers measurable bottom line returns and ‘future-proofs’ companies. Although South Africa’s JSE stock exchange was the first in the...
View ArticleInconsistent Shareholder Spread Disclosures on Johannesburg Stock Exchange
By Nicolene Wesson CA(SA) and Willie Hamman The Johannesburg Stock Exchange’s current Listing Requirements contain ambiguities that lead to inconsistent disclosures on public and non-public...
View ArticleSimple Strategies for a Well-Run Life
By Charles Hattingh When I failed the QE in 1962, I desperately needed motivation to re-write. I found two others in my position and we worked out a strategy and focused for four months on executing...
View ArticleSouth African Managements Are Finding Certain Aspects of Integrated Reporting...
By Clive Lotter Although listed companies are now warming up to the JSE’s integrated reporting requirement for preparing their annual reports, managements are finding certain aspects of it...
View ArticleAccounting For Withholding Tax on Dividends
By Charles Hattingh I was on the SAICA committee that decided that Secondary Tax on Companies (STC) was an expense. There was a furious debate at the time as to whether the tax was, in substance,...
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