Interim financial reporting in transition

Nieuwoudt, Margaret J.; Koen, Marius

dc.contributor.author	Nieuwoudt, Margaret J.
dc.contributor.author	Koen, Marius
dc.date.accessioned	2011-01-10T07:28:06Z
dc.date.available	2011-01-10T07:28:06Z
dc.date.issued	1999
dc.description.abstract	The purpose of this article is twofold, firstly to provide information on the extent to which South African listed companies complied with local statutory and regulatory requirements for interim financial reporting in the three-year period 1996 to 1998. Secondly to provide information on the extent to which South African listed companies already complied with international and local accounting standards which became effective on 1 January 1999 and 1 July 1999 respectively. This information is used to establish reporting trends, identify weaknesses in reporting practices and make recommendations for improving the quality of interim financial reporting.	en
dc.identifier.citation	Nieuwoudt, MJ & Koen, M 1999, 'Interim financial reporting in transition', Meditari : Accountancy Research, vol. 7, pp. 187-207. [http://www.meditari.org.za]	en
dc.identifier.issn	1022-2529
dc.identifier.uri	http://hdl.handle.net/2263/15543
dc.language.iso	en	en_US
dc.publisher	School of Accounting Sciences, University of Pretoria	en_US
dc.rights	School of Accounting Sciences, University of Pretoria	en
dc.subject	Financial reporting	en
dc.subject	Financial information	en
dc.subject	Interim financial reporting	en
dc.subject	Listed companies	en
dc.subject	Regulatory requirements	en
dc.subject	Statutory requirements	en
dc.subject.lcsh	Financial statements, Interim -- South Africa	en
dc.subject.lcsh	Financial statements -- South Africa -- Quality control	en
dc.subject.lcsh	Accounting -- Standards -- South Africa	en
dc.title	Interim financial reporting in transition	en
dc.type	Article	en