Articles

Below you will find articles authored by Mazars experts on topics of interest across various industries.

Should you have any queries please contact your Relationship Partner at Mazars, or a Mazars office near you.

Venturing Abroad

The Economist Intelligence Unit wrote a series of articles sponsored by Mazars focusing on five challenges facing SMEs venturing abroad for the first time. Indeed, the challenges of operating in an unfamiliar environment are daunting, but offer tremendous potential.

KING IV- THE WHY, THE WHAT AND THE WHAT NOW?

WHY KING IV?

King IV™ is the 4th edition of the King IV Report on Corporate Governance. King III™ was replaced predominantly due to the significant increase in focus on corporate governance and regulatory reporting, both locally and internationally.

Four common pitfalls to avoid when drafting a will

Your Will is the only valid and legally enforceable instruction left behind to express the wishes and estate division guidelines of a deceased. To ensure that the remaining family members and beneficiaries are not left in a perilous situation and that the wishes of the deceased are honoured, it is essential to avoid common pitfalls at drafting stage.

Preference shares – debt or equity?

With our deteriorating business environment and increasing insolvencies, businesses are looking to obtain the cheapest finance possible. One very common type of financing that is used is the issue of preference shares. The problem that always raises its head with these is how does one classify preference shares? Is it debt or equity, or both and if so how should the allocation be determined?

Greenhouse Gas Reporting Regulations For Business

The Government Gazette of the 3rd April 2017, published the National Greenhouse Gas Emission Reporting Regulations, under Section 53(aA), (o) and (p) read with section 12 of the National Environmental Management: Air Quality Act, 2004 (Act No. 39 of 2004).

Travel Agents and Tourists beware of fraud risks

The number of international tourists arriving in South Africa has surged by 18,7% in the last quarter of the 2015/16 financial year, compared to the previous year, according to the Department of Tourism’s annual report. Domestic tourism numbers are also on the rise with this number likely to grow substantially over the next two years, according to the report. Unfortunately, the rise in tourism has also led to a substantial increase in the instances of fraud in this sector.

The seven trends changing performance management forever

Some high profile companies, including General Electric, Adobe, Netflix and Intel recently announced that they were abandoning the traditional annual performance appraisal system, leading many to assert that performance management systems are heading towards extinction.

Doing Business in South Africa

The Business and Taxation Guide South Africa, provides an insightful overview for companies who are interested in doing business in South Africa. This guide contains all the information you need to best understand our legislative environment and tax regime enabling you to make the best decisions about starting a business in the country.

Mazars Banking in Africa

For more than 40 years, Mazars has been working with private businesses, financial institutions, governments and public organisations across the African continent.

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