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Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
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Milton Segal
AbstractThe New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered. Effec...
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Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance?s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening...
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