by pieter@pvdz.co.za | Apr 2, 2022 | Assets, Financial instruments, Liabilities
There is a global drive towards renewable energy. In this context, entities have increasingly entered into renewable power purchase agreements (‘PPAs’). These agreements enable funding of the development of medium to long-term investments in renewable energy. They...
by pieter@pvdz.co.za | Mar 10, 2022 | Expenses, Financial instruments, Liabilities
Companies use employee share plans (or employee stock ownership plans as they are also called in some jurisdictions) to incentivise key staff members and align their objectives with those of the shareholders of the company. These plans must often be accounted for as...
by pieter@pvdz.co.za | Oct 18, 2020 | Assets, Tax
Entities may find themselves in a position where they had tax losses due to the weak economic conditions, even before the COVID-19 pandemic. In many instances the effect of the lockdown and resulting regulations have exacerbated this. In addition, some normally...
