ISRE 2400: Fair presentation financial reporting framework
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Circumstances:
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Example of a report of the Accounting OfficerExample of a report of the accounting officer when agreed upon procedures were carried outreport of the accounting officer to [insert name of CC here]Part A
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VAT Act for developing companies
Question:
I am looking for the section in the VAT act that allows a developing company 5 years in which to develop his business and be able to claim VAT on buying the land, and any capital developing expenses.
Answer:
SARS has recently issued a VAT Guide for fixed property and contruction (VAT 409), which should assist in this regard.
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Reporting on insolvent CC
Question:
I have a client who is insolvent according to the financial statements. The CC act states that if this is the case and the financial statements do not reflect it correctly, it should be reported to the Registrar of CC's.
Answer:
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Distribution of annual financial statements to a member
Question:
There are two members in a close corporation. One member has 90 and the second 10. Would you please advice if anywhere in the Close Corporation Act that legislates that the member holding 10% should have a copy of the annual financial statement?
Answer:
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