April 25, 2018

IFRS 15 – Revenue from Contracts with Customers

IFRS 15 recently became effective for financial periods beginning on or after 1 January 2018. IFRS 15 is only applicable to entities that have implemented International […]
April 25, 2018

Solvensie- en likiditeitstoetse

In Artikel 22(1)(b) van die Maatskappywet No. 71 van 2008 (“die Wet”) word maatskappye verbied om handel te dryf in omstandighede waartydens ’n maatskappy insolvent is. […]
April 25, 2018

Belastingskuld en afbetalingsooreenkomste

Om by iemand in die rooi te wees is vir meeste ’n onaangename ervaring, veral as die skuldeiser die Suid-Afrikaanse Inkomstediens (die SAID) is. Omstandighede lei […]
April 25, 2018

Benefits of “the cloud” you probably have not yet considered

Technology has influenced a whole new vocabulary over the last few years, especially with relevance to the financial sector. How many people would have been able […]
April 25, 2018

Is it possible to backdate an agreement?

A popular question which comes up during a consultation with a client when the drafting of commercial documents is discussed is, “what is the effective date […]
April 25, 2018

Is dit moontlik om ‘n ooreenkoms terugwerkend van krag te maak?

’n Gewilde vraag wat opduik tydens konsultasie met ’n kliënt wanneer die opstel van handelsdokumente bespreek word, is “wat is die effektiewe datum van die transaksie?” […]
April 25, 2018

Under what circumstances can a private company and/or close corporation be deregistered?

During the registration of a company or close corporation that entity acquires a legal personality. This legal personality comes to an end when the directors and/or […]
April 25, 2018

Onder watter omstandighede kan ’n privaatmaatskappy en/of beslote korporasie gederegistreer word?

Gedurende die registrasie van ’n maatskappy en/of ’n beslote korporasie verkry daardie entiteit regspersoonlikheid, welke regspersoonlikheid tot ’n einde kom wanneer die direkteure en/of lede die […]
April 25, 2018

At ASL, we believe in celebrating our successes…

Over the last six months, our trainee accountants achieved success in various examinations. With great pride, we celebrated these achievements on 11 April by raising a […]