Valuing B-BBEE Structures in terms of IFRS 2

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...

B-BBEE Commission’s views on Ownership

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...

B-BBEE Structures in Subsidiary Companies

Subsidiary B-BBEE ownership transactions 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...