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ASL – Expert Accounting Services

Professionele- / Loopbaan-identiteit

Professionele identiteit kan gedefinieer word as ‘n persoon se professionele selfkonsep – ‘n stel van persoonlike eienskappe, oortuigings, waardes, motiewe en ervarings wat voortspruit uit werksaktiwiteite. Terwyl professionele identiteit meer spesifiek verwys na ‘n mens se professionele rol as gevolg van die werksomgewing, is persoonlike identiteit jou alomvattende identiteit wat na alle individuele rolle wat […]

Data Analytics – a change of perspective

“What gets measured, gets managed”. This quote provides the essence of why data analytics is important. With the use of today’s technology, there is a wide variety of information available on a recurring basis and on short notice. The challenge now is to identify which of the data is important and relevant in order to […]

Ondersteunende dokumentasie

In die Belastingafdeling streef ons daarna om alle aansoeke en registrasies so vinnig en pynloos moontlik af te handel en in die proses die kliënt se interaksie met die SAID tot ’n minimum te beperk. Die grootste sondebok wat registrasies en aansoeke vertraag is verkeerde en onvoldoende ondersteunende dokumentasie. Die onderstaande verteenwoordig ’n opsomming van […]

Turning strategic thinking into strategic action

When talking strategy, it is important to remember that it is no more than determining how the vision of the business will be achieved. Of paramount importance, is the realisation that it cannot remain talk and no action, so let’s unpack the strategic management process with a view to offering a DIY guide to shaping […]

What’s right in your business?

“There are two primary choices in life: to accept conditions as they exist, or accept the responsibility for changing them.” – Denis Waitley  What are those conditions in your business today? Is your business in its current state all you envisioned it to be, or are there conditions that need to change that you must accept responsibility for?    Well, irrespective of your immediate reality, it’s that […]

Wat is reg in jou besigheid?

“There are two primary choices in life: to accept conditions as they exist, or accept the responsibility for changing them.” – Denis Waitley Wat is daardie posisie vandag in jou besigheid? Is jou besigheid in sy huidige toestand alles wat jy gedroom het dit sal wees, of is daar aspekte wat moet verander waarvoor jy verantwoordelikheid moet aanvaar?  Wel, ongeag jou onmiddellike werklikheid, is dit weer daardie tyd van die jaar waar die somer momentum die finale naelloop in besighede aanhits net voor die einde […]

FU2F – IFRS 16

The new standard on lease accounting (IFRS 16) was issued in January 2016 with major changes, of which the most significant are the following: The new definition of the lease can cause that some contracts previously treated as “service contracts” can now be treated as “lease contracts”; and Accounting for leases in the lessee’s financial […]

Vruggebruik – ’n Goeie idee of verbode vrugte?

Wat is vruggebruik? Vruggebruik is die reg wat aan ’n persoon gegee word om die eiendom van ’n ander te gebruik en te geniet en gevolglik voordeel uit die eiendom te neem, gewoonlik lewenslank, maar die vruggebruik kan ook vir spesifieke tydperke gegee word. Die algemeenste voorbeeld van vruggebruik is die gebruik van ’n woning […]

All you need to know about shareholders’ agreements

A shareholders’ agreement sets out how a private company should be operated and regulates the various shareholders’ rights and obligations. It is therefore important that a shareholders’ agreement be concluded at the beginning of the relationship to prevent disputes later on. The Companies Act No. 71 of 2008 (“the Act”) expressly recognises shareholders’ agreements. Section […]

What is a management buyout?

A management buyout (“MBO”) is a form of acquisition where a company’s existing management team acquire a large part, or all of the company, from either the parent company or from the private owners. MBO’s are conducted by management teams as they want to get the financial reward for the future development of the company […]

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