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 | Feb 1, 2019 | Assets, Expenses
During March 2018 the Department of Trade and Industry issued a financial reporting pronouncement (FRP2) on the accounting treatment of black economic empowerment (BEE) transactions under IFRS. This article discusses some of the guidance provided in FRP2. It also...
