This three-part IFRS 17 insight series provides a practical overview of the Standard, explaining its scope and applicability, the principles for initial recognition and measurement of insurance contracts, and the subsequent measurement of insurance liabilities. The publications cover insurance contract definitions, significant insurance risk, contract grouping, fulfilment cash flows, discount rates, risk adjustments, contractual service margin calculations, liability measurement, insurance revenue recognition, and ongoing financial reporting requirements under IFRS 17.
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IAS 7 at a Glance provides an introductory overview of the IAS 7 Statement of Cash Flows standard. It explains the purpose of cash flow reporting, outlines the classification of operating, investing and financing activities, covers key disclosure requirements, discusses the impact of IFRS 18 amendments, and highlights recent IFRIC agenda decisions and IASB developments affecting cash flow reporting.
This combined IFRS 2 publication provides practical guidance on the accounting, presentation, and disclosure of share-based payment transactions. It explains how entities should account for share-based payments with non-employees, including the recognition and measurement of equity-settled and cash-settled arrangements, fair value considerations, and the treatment of identifiable and unidentifiable goods or services. The publication also summarizes IFRS 2 presentation and disclosure requirements, including disclosures relating to share option plans, valuation methodologies, modifications, financial statement impacts, and illustrative examples to support compliant and transparent financial reporting.
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Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Transforming our economy after the crisis”. View our 9 page summary to get a quick preview of the 2010/11 budget.
All tax payers paying more than P500 000.00 are requested to make an application to BURS to be given an account number to pay by direct debit/ electronic transfer with effect from 1 November 2009.BURS will accept cheques of more than P500 000 until 31 October.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Baledzi Gaolathe. This year the focus of the budget is on “Cognizant of NDP 9 achievements, converting challenges into opportunities”. View our 8 page summary to get a quick preview of the 2009/10 budget.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
BOTA has established a Vocational Training Fund (VTF) as mandated by the Vocational Training Act of 1998 to assist in the increase of the country’s skills base at the work place
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Baledzi Gaolathe This year the focus of the budget is on “Accelerating Achievement of Vision 2016 through NDP 10”. View our 8 page summary to get a quick preview of the 2008/09 budget.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
Grant Thornton has put together important information that every tax payer needs to know including information on withholding tax rates, benefits in kind for salaried people, VAT and capital allowances.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
The last date for filing the annual PAYE and other Withholding tax returns for the year ended 30 June 2007 is 31 July 2007. Tax compliance is essential to avoid penalties from BURS.