Now showing items 1-4 of 4
What are the indicators of a successful business rescue in South Africa? ask the business rescue practitioners
(AOSIS Publishing, 2018)
Background: Business rescue, in terms of Chapter 6 of the Companies Act No 71 of 2008, is still relatively new to the South African business environment. The need for a successful business rescue regime is beyond doubt. ...
The case for business rescue
(Accountancy SA, 2010-6)
ENGLISH SUMMARY : The penalty for declaring bankruptcy in ancient Rome was slavery or being cut to pieces. The choice was left to the creditor. By the Middle Ages, the treatment of insolvent debtors had softened considerably. ...
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA) : assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies
Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, ...
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
Orientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to ...