n Management Today - Incentive and retention schemes for executives : the road ahead

Volume 21, Issue 9
  • ISSN : 1027-4324



Extracted from text ... 48 Management Today October 2005 Incentive and retention schemes for executives: the road ahead AA number of recent developments have heralded the start of a new era in the design of long term incentives for executives. The most important of these are: _ Expensing of employee share schemes became mandatory from 1 January 2005 in terms of the new accounting statement (AC 139) issued by the South African Institute of Chartered Accountants. _ The expenses in terms of AC 139 are not tax deductible in South Africa. _ Recent changes have been introduced to the Income Tax Act with the ..

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