Public Sector: Treatment of fully depreciated assets still in use (GRAP 17)

The Accounting Standards Board has during their March 2021 FAQ raised the issue surrounding fully depreciated assets still in use beyond their accounting useful life. The disclosure requirements of GRAP 3 must be applied irrespective whether the adjustment should be treated as a change in accounting estimate or an error.View PDF

The Protection of Personal Information Act (Popia) – Compliance

The South African Constitution gives every person the right to privacy, and the right to safeguarding of personal information. The Protection of Personal Information Act (POPIA) gives effect to this right. Here is what you need to know!View PDF