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2015 Basic Accounting & Bookkeeping DVD & Electronic notes

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 2015 Basic Accounting & Bookkeeping:

This seminar will focus on a selection of topics from the International Financial Reporting Standard for Small and Medium-sized Entities (SMEs). 

SMEs compile financial statements primarily for the use of owner-managers or tax authorities. The traditional emphasis and the comprehensive nature of the disclosure requirements of public listed companies will therefore not necessarily be addressed. Instead, the aim will be to concentrate on the basic application of the following sections from the IFRS for SMEs:



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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