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Technically Speaking — January 2014

Published on: 31 Jan 2014

This edition includes articles on the following topics:

  • The Automotive Production and Development Programme (APDP) — The APDP programme has been introduced to provide incentives to motor manufacturers. This article provides guidance on the programme as well as on the types of assurance reports which can be issued in terms of the programme.
  • Companies Act: Financial Distress — The Companies Act, 2008 introduced a definition of financial distress. This article provides a close examination of when a company is considered to be in financial distress.
  • Leases Exposure Draft — The International Accounting Standards Board (IASB) finally issued the long awaited leases exposure draft. This article explores what impact the proposals could have on your business.
  • Impairment Exposure Draft — As part of its financial instruments project, the IASB issued the latest exposure draft on the proposed treatment of impairment of financial assets. This article highlights the differences between the current requirements and the new proposals.

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