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RSM World Blog

Emerging markets: judging by GDP

06 August 2015

The Financial Times recently highlighted a disparity between the classifications of emerging markets and the state of their economies due to a plethora of GDP data. As China’s GDP per capita income is lower than that of Spain, it continues to be misleadingly categorised as an emerging market, despite having the largest economy in the world, a literacy rate of 96% and more high speed rail tracks than any other nation. This has drawn me to look at the recent GDP figures released by the OECD, and what they might mean for some of our member firms around the world.  

Connect to RSM. Connect with success

Welcome to RSM Betty & Dickson, an association of South African firms of Chartered Accountants and Management Consultants. We provide a wide range of auditing, tax, advisory and fiduciary services to the private and public sector and to individuals. Our 4 offices are united through a strong entrepreneurial spirit and a unique client-centered approach and as part of the global network of RSM, we have more than 32,500 people in over 100 countries on hand to serve your needs.

Wherever in the world your business is going, you need constant access to rapid, relevant answers and a fast-moving team on your side. RSM is one of the world’s leading audit, tax and advisory networks of independently owned and managed professional services firms.

With global reach and local perspective, RSM member firms deliver innovative solutions, helping you see further, adapt faster and grow stronger.

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Current Articles 

What your audit report means

Financial statements are prepared annually for the purpose of review and decision making by the intended users. It’s therefore imperative that the information presented in a set of financials be as fairly stated as possible.

International standards on auditing define the purpose of an audit as to enhance the degree of confidence of the intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are fairly presented, in all material respects.


South African exchange control regulations – disposal of intellectual property owned in South Africa to an offshore purchaser

It often occurs that a company established in South Africa has developed a specific software program or other processes and/or applications upon which it basis its particular service offering or product.

As the company grows and becomes more successful, shareholders of the company may find themselves in a position where they are considering the viability of globalising its business by entering into operating model partnerships with other providers, licensing the software, process and/or application developed and, eventually, selling equity in the business to investors.


Importance of independence in assurance engagement

The relevant quote from the Oxford online Dictionary defines an assurance as “a positive declaration intended to give confidence; a promise.” From the same source, engagement is defined as “An arrangement to do something or go somewhere at a fixed time.”


RSA Tax Guide 2015/6

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  • Rebates
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    The Evolution of Tax

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    B-BBEE Codes Update

  • Changes in status threshold

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    RSM Betty & Dickson is a member of the RSM network. Each member of the RSM network is an independent accounting and advisory firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. © RSM International Association, 2013