Technically Speaking — November 2015
Published on:
17 Dec 2015
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This edition includes articles on the following topics:
- Foreign Currency Translation “Tax”ing on Your Business? — This article provides insight to the accounting impact of trading in a foreign jurisdiction and how to account for the difference in the tax values due to foreign currency fluctuations.
- The Auditor’s Responsibilities Relating to Other Information — Following the release of ISA 720 (Revised), this articles gives a snapshot on what constitutes “other information”, the responsibilities that the auditor has and what preparers should be aware of.
- Amendments to the JSE Debt Listing Requirement & Pro-Active Review of Debt Issuers’ Financial Statements — Key changes have been released affecting the issuing of debt instruments on the JSE listed. This article provides an overview of these changes and how they will impact the auditors and preparers of listed debt filers.
- Disclosure of Directors’ and Prescribed Officers’ Remuneration: Frequently Asked Questions — With directors’ and prescribed officers’ obligations constantly under the spotlight, this article gives guidance on the necessary disclosures of remunerations to these individuals in the financial statements.
