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Browsing Accounting by Type "Article"
Now showing items 1-20 of 125
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(School of Accounting Sciences, University of Pretoria, 1998)The broader view of accounting requires a new approach to the communication of accounting information than is reflected in current practices. Accountants' ability to communicate accounting information effectively is crucial ...
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(Wiley, 2022-12)We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We ...
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(South African Institute of Chartered Accountants, 2006-07)Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
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(South African Institute of Chartered Accountants, 2006-08)SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...
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(South African Institute of Chartered Accountants, 2009-05)South Africa remains a relatively high interest rate environment and a nil- or low-interest loan may therefore be a popular method of assistance, as the recipient of the loan could enjoy a substantial interest saving.
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(MDPI, 2023-11-13)This study investigates the impact of engaging accounting students in a team-teaching role on their knowledge and competency development in a higher education setting. The research quantifies the knowledge gains from ...
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(Department of Economics, University of Pretoria, 2014)The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of ʻThe Conceptual ...
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(JEIEFB’s Publishers, 2020)Non-profit organisations (NPOs) are faced with difficulties in maintaining financial stability and sustainability due to lack of funding and poor resource management. This has resulted in failure and abandonment of various ...
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(School of Accounting Sciences, UP, 2006)According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
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(University of Pretoria, Department of Economics, 2018-08-28)BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the Johannesburg Stock Exchange (JSE). These companies have also ...
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(Department of Economics, University of Pretoria, 2014)The black economic empowerment (BEE) score consists of seven elements, namely ownership, management control, employment equity, skills development, preferential procurement, enterprise development and socio-economic ...
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(School of Accounting Sciences, UP, 2000)As financial asset portfolios have become more complex, it has become more difficult for the management of financial institutions to obtain a useful, yet practical measure of market risk. Since modern portfolios contain ...
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(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
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(Unisa Press, 2003)The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
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(Sage, 2021-11)Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...
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(Butterworths, 1996-04)The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
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Can nudging with descriptive norms help internal auditors stop runaway information systems projects? (Springer, 2024)Although internal auditors are expected to play an important role in corporate governance, they are not always effective in bringing their message to management’s attention when they observe that a risky course of action ...
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(Agricultural Economics Association of South Africa, 1999-03)In the past, the fully regulated marketing environment allowed producers to neglect or ignore the marketing side of their business. Now, with an open marketing system and increased volatility in the commodity markets, ...
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(Juta, 1989)The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
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(Meditari, 1997)As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses ...
Now showing items 1-20 of 125