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7 articles matching “Cash-flow statements” Clear search

Accounting & Reporting

IASB cash-flow proposals: what finance teams should monitor

The IASB is considering proposed changes to how acquisition-related payments are classified in statements of cash flows. The decisions are not yet final, but South African finance teams can start assessing whether current transaction records will support clearer reporting if the proposals proceed.

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Tax & SARS

New REIT tax rules raise the bar for property companies

SARS has published requirements for companies seeking to qualify as a REIT, including asset, rental income, leverage, distribution and governance tests. Property groups should assess their financial reporting and tax controls before the rules apply to a new year of assessment.

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Tax and SARS

SARS extends 2026 provisional taxpayer assessment deadline

SARS has extended the deadline for certain provisional taxpayers who received an automatic assessment to request a reduced or additional assessment. Businesses and sole proprietors should use the extra time to review their tax information, rather than delay action.

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