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International Accounting Standard 7: Statement of Cash Flows or IAS 7 is an accounting standard that establishes standards for cash flow reporting used in International Financial Reporting Standards. A statement of cash flows for the periods, is an integral "Component of financial statements" as per IAS 1 — Presentation of Financial Statements.
Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance from the date of acquisition when it carries an ...
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent accountancy body, is widely recognised as one of the world’s leading accounting institutes. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate ...
Cash method taxpayers include income items (cash and cash equivalents) in the year the items are received. [7] See also Treasury Regulations [8] Certain payment transactions involve cash equivalents, such as receipts of checks and credit card payments. The cash equivalence doctrine arose out of a need to determine whether certain items that ...
PAS 911: Fire strategies - guidance and framework for their formulation; PAS 1192: A series of specifications for building information modelling (BIM). [7] PAS 1192-2:2013: Specification for information management for the capital/delivery phase of construction projects using building information modelling; PAS 1296:2018: Online age checking ...
The South African Bureau of Standards (SABS) is a South African statutory body established in terms of the Standards Act (Act No. 24 of 1945). [3] It continues to operate in terms of the latest edition of the Standards Act (Act No. 29 of 2008) as the national institution for the promotion and maintenance of standardization and quality in ...
In the 2018/19 fiscal year SARS collected R 1 287.7 billion (equivalent to US$ 86.4 billion) [5] in tax revenue, a figure R71.2 billion (or 5.8%) more than that from the previous fiscal year. In 2018/19 financial year, South Africa had a tax-to-GDP ratio of 26.2% that was only slightly more than the 25.9% in 2017/18.
The Investment Analyst's Society of Southern Africa (IAS, IASSA) is the liaison body for the financial analyst profession in South Africa. It is based in Johannesburg South Africa , with members from Cape Town , Durban and throughout the region.