The web site is now storing only essential cookies on your computer. If you don't allow cookies, you may not be able to use certain features of the web site including but not limited to: log in, buy products, see personalized content, switch between site cultures. It is recommended that you allow all cookies.

August 2016

Introducing the Draft King IV Report on Corporate Governance

The Institute of Directors in Southern Africa (IoDSA) and the King Committee have arguably been at the forefront of redesigning and institutionalising the corporate governance landscape in South Africa. King I was introduced in 1994, together with two further editions - one in 2002 (King II) and another in 2009 (King III)[1]. In 2014, taking into account local legislative and economic changes and international trends, IoDSA and the King Committee began the work of drafting a new report, King IV. This aimed at speaking to the aforementioned challenges, as well as concerns and issues faced by many private companies, non-profit companies and other juristic entities which had faced difficulties in implementing King III.   [1] As published on IoDSA’s website - http://www.iodsa.co.za/page/AboutKingIV

Read more
Key Issues When Acquiring an Energy and Mining Company - Part 3

Acquiring a business can be a complex, resource-intensive and time-consuming process, yet attaining the right business can generate substantial value. We have highlighted some key issues that should be taken into account when acquiring an energy and mining company. In the final of our three-part series, we consider points 11 to 15:

Prepared by Kim Cloete on behalf of Moore Stephens South Africa
Read more
Amendments to The IFRS For SMEs Standard

After being with us for a little more than six years in its current form, the IASB has published amendments to the International Financial Reporting Standard for Small to Medium-sized Entities (IFRS for SMEs). Amendments become effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted, in which case all amendments must be adopted.

Bernadine Lombard, Jaco Olivier, Samantha Schwartz
Read more
Shareholder Responsibilities

In today’s economy it can be a smart business move to invest your funds in a growing company. Along with the benefits and the rights this affords you as a shareholder, there are accompanying responsibilities you need to be aware of. 

Ettiene Rossouw
Read more