Recently added

Research Articles (Accounting): Recent submissions

  • Deferred tax and long-term insurers 
    Stiglingh, M. (Madeleine); Koornhof, Carolina, 1959- (South African Institute of Chartered Accountants, 2000-03)
    Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
  • A systems approach to research inquiry in accounting : a research note 
    Koornhof, Carolina, 1959- (Faculty of Economic and Management Sciences, University of Pretoria, 2001-06)
    Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. ...
  • Teachers and perceptions 
    Coetzee, Stephen; Oberholzer, Ruanda (South African Institute of Chartered Accountants, 2009-02)
    A questionnaire was circulated in 2007 to the career-guidance counselors or, in their absence, mathematics teachers, teaching at the 200 primary feeder schools of the University of Pretoria to determine their perception ...
  • Five recent developments’ impact on the traditional academic culture of Departments of Accounting at South African universities 
    Van der Schyf, D.B. (School of Accounting Sciences, University of Pretoria, 2008)
    The fact that Departments of Accounting at South African universities, whose academic programmes are accredited by the South African Institute of Chartered Accountants (SAICA), have for many years focused primarily only ...
  • Financial accounting and reporting in developing countries : a South African perspective 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Faculty of Economic and Management Sciences, University of Pretoria, 1999-06)
    South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This ...
  • The essence of a university and scholarly activity in accounting, with reference to a Department of Accounting at a South African university 
    Van der Schyf, D.B. (School of Accounting Sciences, University of Pretoria, 2008)
    There is increasing academic pressure on Departments of Accounting in South Africa whose academic programmes are accredited with the South African Institute of Chartered Accountants (SAICA). The reason for this that the ...
  • Factors impacting on the future of the IASB 
    Sacho, Z.Y.; Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (School of Accounting Sciences, UP, 2008)
    This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global accounting standard-setting authority. It concludes ...
  • The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (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 ...
  • The opinion of investors and lenders on red flags 
    Koornhof, Carolina, 1959-; Du Plessis, Danie E. (South African Institute of Chartered Accountants, 2002-02)
    Red flags are events, conditions, situational pressures, opportunities or personal characteristics that may cause management to commit fraud for company benefit or for personal gain. Lenders and investors require red flags ...
  • Social responsibility disclosure by South African industrial holding companies : a research note 
    De Villiers, Charl Johannes (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related ...
  • A growing concern 
    Du Plessis, Danie E. (South African Institute of Chartered Accountants, 2001-07)
    There has been tremendous growth internationally as well as in South Africa in the demand for forensic accounting services. Indications are that 80% of the income of the forensic practices in the major accounting firms is ...
  • Customer contributions 
    Coetzee, Stephen; Schmulian, Astrid (South African Institute of Chartered Accountants, 2008-05)
    Accounting for customer contributions has until recently been an area that has been subject to varying accounting treatments. The term ‘customer contribution’ generally refers to a situation where an entity ...
  • US vs the World, a taxing issue 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2005-01)
    As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...
  • Subsidiaries acquired exclusively with a view to resale - a new approach 
    Tomes, Tania; Venter, Elmar Retief (South African Institute of Chartered Accountants, 2005-11)
    The previous version of AC 132, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, contained an exemption from the consolidation of a subsidiary where control is intended to be temporary ...
  • Part 1 : deferred tax 0%, 14.5% or 29%? 
    Venter, Elmar Retief; Von Well, Rieka (South African Institute of Chartered Accountants, 2006-09)
    The SAICA recently issued Circular 1/2006, Disclosures in relation to deferred tax. The purpose of this Circular is to provide guidance on additional disclosures required for deferred tax where the expected manner of ...
  • Part 2 : deferred tax 0%, 14.5% or 29%? 
    Venter, Elmar Retief; Von Well, Rieka (South African Institute of Chartered Accountants, 2006-10)
    Recent circular issued by SAICA, Circular 1/2006, Disclosures in relation to deferred tax, recognizes that the debate surrounding paragraph 51 of IAS 12 (AC 102) has focused particularly on measuring deferred tax in relation ...
  • Accounting for arrangements - Part 2 
    Venter, Elmar Retief; Tomes, Tania (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. ...
  • Accounting for arrangements - Part 1 
    Venter, Elmar Retief; Tomes, Tania (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 ...
  • Fund accounting by non-profit entities 
    Coetzee, Stephen (South African Institute of Chartered Accountants, 2006-06)
    Many non-profit entities set aside specific amounts of money received from third parties exclusively aimed at achieving a certain objective. The initial fund capital is generally kept intact and utilised to generate ...
  • The conceptual framework, accounting principles and what we believe is true 
    Vorster, Q. (Quintus) (South African Institute of Chartered Accountants, 2007-06)
    What we have been taught doesn't matter, what we believe is true, is apparently the view shared by many accountants (and accounting students!) when it comes to the conceptual foundations of accounting. Some misconceptions ...