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Research Articles (Accounting): Recent submissions
Now showing items 181-200 of 210
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(South African Institute of Chartered Accountants, 2007-05)The IASB is moving closer and closer to issuing the International Financial Reporting Standard for Small and Medium-Sized Entities. The IFAC suggests that these smaller entities or "micro-entities" may have information ...
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(South African Institute of Chartered Accountants, 2008-02)A complete set of financial statements (including comparative figures) now includes the following, presented with equal prominence: 1. a statement of financial position (balance sheet); 2. a statement of comprehensive ...
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(South African Institute of Chartered Accountants, 2007-04)On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
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(South African Institute of Chartered Accountants, 2007-01)The purpose of loyalty programs is to develop a long-standing customer relationship between the supplier and the consumer and to increase sales. There are the following two opposing views on how loyalty programs should be ...
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(South African Institute of Chartered Accountants, 2008-01)When considering the sale of property (real estate), two points of time become relevant, the date the sales contract is signed or alternatively the date that the contract is completed and the legal title passes to the ...
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(College of Economic and Management Sciences, University of South Africa, 2007-04)In the past, South African companies did not recognise an asset for unused STC credits. AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, which is effective for annual accounting periods beginning on or after ...
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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2006)United States Generally Accepted Accounting Practice ("US GAAP") generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards ("IFRS") requires ...
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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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(School of Accounting Sciences, UP, 2005)This cross-cultural study examined the career choices of Asian, black and white students at the University of Pretoria to identify the factors motivating Accountancy students to become chartered accountants (CAs), as only ...
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(School of Accounting Sciences, UP, 2004)We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those ...
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(School of Accounting Sciences, UP, 2004)The recommendations of the King II Report on corporate governance regarding employee-related disclosures by listed companies were identified. The annual reports of the Top 100 industrial companies as well as of the mining ...
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(School of Accounting Sciences, UP, 2004)The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate ...
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Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders (School of Accounting Sciences, UP, 2000)There is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud remains an elusive goal. Red flagging is an ...
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Organisational problems in respect of the implementation of activity - based costing in South Africa (School of Accounting Sciences, UP, 2000)In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by ...
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(School of Accounting Sciences, UP, 2000)The implementation of the principles of corporate governance by South African companies has increased considerably since the release of the King Report in 1994. This report exerted a great influence, especially regarding ...
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(School of Accounting Sciences, UP, 2000)The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top-class internal auditing service that is cost-effective and affordable, ...
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(School of Accounting Sciences, UP, 2001)The problem investigated is whether there is a positive relationship between the environmental responsibility and the financial performance of South African listed companies. The financial performance measures ROE, ROA, ...
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(School of Accounting Sciences, UP, 2002)Managers can influence the evaluation of their performance by advancing various reasons for or making attributions regarding their financial achievement or the financial achievement of their divisions. In this study, an ...
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(School of Accounting Sciences, UP, 2003)Previous research has highlighted a contradiction in regard to environmental reporting in South Africa. Managers, who can influence decisions regarding disclosure, express the view that more environmental reporting is ...
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(School of Accounting Sciences, UP, 2001)In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with ...
Now showing items 181-200 of 210