Johannesburg, 31 May 2021 – The appendix to IFRS 10 defines consolidated financial statements as the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.

Obtaining the CA(SA) qualification is tough – anyone can tell you that. But not everyone finds themselves dealing with the challenges thrown up by the course while struggling with chronic pain. Despite it all, Ryno’s strong determination to write his APC and APT has been inspirational. Here is his story.

Johannesburg, 26 May 2021 – The South African Revenue Services (SARS) has issued a draft amended list of qualifying expenditure for physical impairment or disability.