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November 2016

Don’t Be Caught by These Common Cyber Scams - Part 1 of 5

Cyber security has become a buzzword in the business environment due to the numerous breaches reported. In 2016 alone, there were reports about breaches in LinkedIn and MySpace. The Bangladesh Bank was robbed of $81 million via a SWIFT transfer, IRS, and the true extent of the Yahoo breach in 2014 is being reported. Hospitals and other healthcare organisations suffered ransomware attacks. In addition to attacks on companies, cyber criminals also target individuals with various different scams. In this series, we discuss more common scams you may come across, not only while browsing the internet or doing banking, but also in your everyday use of computers and other mobile devices. In this, Part 1, we cover Business Email Compromise, commonly known as Whaling.

Ruan Strydom
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Accounting Changes for Bearer Plants in The Agricultural Sector

Bearer plants related to agricultural activity are classified as property, plant and equipment under IAS 12 in the current financial period. (Effective date: For annual periods beginning on or after 1 January 2016). Previously, these would have been classified as biological assets along with the produce they bear, and valued at fair value per IAS 41. Produce continues to be classified as biological assets.

George Friend and Leonie du Raan
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The Viability and Application of Polygraphs in The Conventional Investigative Processes

Polygraphing and its application can be a contentious issue. There are many reasons for this, but ultimately, as in all things, the level of input is equivalent to the resultant product.   The bulk of research done over the years, irrespective of personal opinion, is indicative of the fact that properly conducted polygraph examinations produce findings significantly better than chance. As such, this investigative tool has significant potential in the conventional investigative field.

Gillian Bolton
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Bringing Renewable Energy to Businesses in Rural Areas in Africa

Investors have identified opportunities to develop renewable energy in rural areas in several African countries, bringing power to small and medium-size businesses and the communities that surround them.   Together with technical partners, consulting and advisory firm, Moore Stephens Africa Advisory (MSAA) has a strategy to facilitate assisting rural communities and private developers to own and operate their own renewable energy farms.

Prepared by Kim Cloete on behalf of Moore Stephens
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