OUR LATEST ARTICLES

You need a great advisor when selling your business. Here is why.
Have you ever considered selling your business? Perhaps you’re considering retiring but aren’t sure how to manage the succession plan. Whatever your reason, when someone has run their business successfully, a time usually comes when they want to exit. A great...

Valuing B-BBEE Structures in terms of IFRS 2
Currently, most IFRS 2 valuations use option pricing to value vendor-funded B-BBEE structures that are unlisted. This, however, substantially overstates the expense. A much more appropriate valuation approach uses the volatility of income to model the IFRS 2 expense....

B-BBEE Commission’s views on Ownership
We met with the Commission to understand its approach to the ownership portion of the Generic Codes of Good Practice, given the uncertainty in the market-place. The Commission representatives highlighted the non-binding nature of the discussion – this article is...

B-BBEE Structures in Subsidiary Companies
Very often, a group of companies wishes to empower one of its subsidiaries in a different way to the rest of the group - for instance if there are unique supply contracts that require a unique B-BBEE structure, or if there are separate international businesses that...