National Treasury

The purpose of this Treasury Instruction when dealing with the COVID-19 pandemic is to: (a) (b) provide for preventative measures as a result of COVID 19 emergencies and the need to be responsive and flexible, whilst ensuring value for money and minimising the risk of fraud, corruption, negligence, error, incapacity; and

  Leading

RISK MANAGEMENT REPORT - Remgro

stakeholders, or the materiality of such information is deemed insufficient to warrant detailed disclosure. As a result, this report contains risk management information of the Company, Remgro Management Services Limited (Remgro’s service company) and V&R Management Services AG*. * A wholly owned subsidiary, registered and managed in Switzerland,

  Report, Management, Risks, Risk management, Risk management report, Materiality

Accounting theory and conceptual frameworks

8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its