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29 September 2016

Since 2008, when the energy crisis first hit South Africa, the country has experienced load shedding in various forms, whether it be for a few hours a week, or for several days. It is expected that this will continue into the foreseeable future while Eskom continues to upgrade our electricity...

/en-za/insights/2015/insights/bdo-load-shedding-survey-2015
12 September 2016

The European Securities and Markets Authority (ESMA) has, as a source of information to assist in the appropriate application of International Financial Reporting Standards (IFRSs), developed a confidential database of enforcement decisions taken by EU National Enforcers participating in European...

/en-za/insights/2016/ifrs/esmas-19th-extract-from-the-eecss-database-of-enforcement
11 August 2016

The 2016 edition of BDO’s Annual Survey of Football Finance Directors Report provides a unique insight into financial performance in the sector and how clubs and investors are responding to changes in football finance which is compiled from the survey responses by finance directors from a cross...

/en-za/insights/2016/publications/bdo-united-kingdom-the-annual-survey-of-football-finance-directors-2016
05 August 2016

On 28 May 2014, the International Accounting Standards Board (IASB) published IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a single and comprehensive framework for revenue recognition and, for many entities, the timing and profile of revenue recognition will change. In some...

/en-za/insights/2016/report/ifrs-15
27 July 2016

This bulletin deals with proposed changes to IFRS 3 regarding the definition of a business and the accounting for previously held interests.

/en-za/insights/2016/ifrs/ifrs-insights-definition-of-a-business-and-previously-held-interests
18 July 2016

IFRS 16 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees. It has been developed by the International Accounting Standards Board (IASB) to replace the existing suite of standards and interpretations on leases.

/en-za/insights/2016/audit-insight/ifrs-16
01 July 2016

South African law already has at least four pieces of legislation and one policy that can be used to combat cybercriminals. It is for this reason that a few information security industry players have argued that the addition of one more cybersecurity law, such as the Cybercrimes and Cybersecurity...

/en-za/insights/2016/insights/the-need-for-modernised-south-african-cybersecurit
28 June 2016

Two years after oil prices began their drastic decline and brought the energy sector’s most recent boom to a grinding halt, they have begun to make a comeback in the first half of 2016. Middle market independent producers, however, have a long way to go before they return to healthy growth, with...

/en-za/insights/2016/natural-resources/2016-bdo-global-energy-middle-market-monitor
26 May 2016

nfrastructure is central both to the attractiveness of foreign countries as markets and as production locations. For a long time, it was synonymous with the facilities allowing geographical distances to be bridged. Infrastructure was closely associated with passenger and goods transport. But the...

/en-za/insights/2016/insights/the-bdo-international-business-compass-2016
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