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July 2021

Purchase Price Allocation (PPA) And When Do I Need One?

If you are in the process of acquiring a business or have recently acquired a business then you’ll need to know this information. It is likely that the purchase of a business includes an element of Goodwill (i.e. the purchase price is greater than the net assets you acquired). In these circumstances, the International Financial Reporting Standards (IFRS) require you to assess the fair value of assets acquired and liabilities assumed. This process is referred to as a Purchase Price Allocation (PPA). In this article, Moore Advisory Johannesburg takes a closer look at what a PPA is, who needs to perform one and when it needs to be performed.

Brandon Thompson
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UIF explained

The Department of Finance has increased the UIF Contribution limit to R177.12 with effect from 1 June 2021. The result thereof is that UIF will now be capped at a maximum contribution of R177.12 per month (as opposed to the R148.72 previously). Megan Veldman unbundles UIF.

Megan Veldman
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Malala Day

“How dare the Taliban take away my basic right to education?” … 11-year-old Malala Yousafzai as she delivered her first speech and spoke up against the closing of girls’ schools and education in Swat Pakistan.   Little did one know that her journey would be a testimony to the triumph of the human spirit … a story of Bravery, Strength, Courage and Defiance against the Taliban leading to a fight for greater peace, and becoming an advocator of free, safe and quality education for girls around the globe. Anusha Ramraj gives us insight into Malala Day.

Anusha Ramraj
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Benefits of an Antenuptial Contract

Since 1984 there have been three marital regimes in South Africa: In community of propertyAntenuptial contract with accrualAntenuptial contract without accrual Tarryn Wright and Karen Botha dive in deeper.

Tarryn Wright (CA (SA) RA) and Karen Botha (LLB. LLM. BA (HSS cum laude)
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NPOs Threatened with Deregistration

Approximately 70% of NPOs in South Africa are non-compliant. Holly Lawson looks at the ramifications of non-compliance and the affect that this may have on the country’s NPOs and communities at large.

Holly Lawson
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