Browsing Research Articles (Accounting) by Title

Browsing Research Articles (Accounting) by Title

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  • To hedge account or not to hedge account? (Part 1) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1994-12)
    Hedge accounting has developed as the traditional accounting measurement model fails to present fairly the effects of hedging. This article defines hedging, considers whether hedge accounting should be permitted and ...
  • To hedge account or not to hedge account? (Part 2) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
    In terms of AC 208 a financial instrument can be used either for hedging (non-trading) or for speculative (trading) purposes. The substance of a hedging instrument is, however, not evident from or determined by its ...
  • Towards a taxonomy of accounting 
    Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1993)
    The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan ...
  • Trainee accountants' perceptions of the usefulness of the business ethics curriculum : a case of SAICA in South Africa 
    Maseko, K.N.; Masinire, A. (Higher Education South Africa, 2020-09)
    The main research objective of this study was to determine whether Chartered Accountancy (CA) trainees consider business ethics education they received to be useful, and to investigate if it was given the necessary attention ...
  • Trends in South African corporate environmental reporting : a research note 
    Antonites, Elbie; De Villiers, Charl Johannes (School of Accounting Sciences, UP, 2003)
    The contents of the annual reports of listed mining companies as well as of the Top 100 industrial companies in South Africa were analysed to determine how the disclosure of environmental information has changed over time. ...
  • Understanding how managers institutionalise sustainability reporting : evidence from Australia and New Zealand 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2019-06)
    PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. DESIGN/METHODOLOGY/APPROACH : In total, 35 semi-structured ...
  • Unused STC credits : is AC 501 bullet proof? 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (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 ...
  • 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 ...
  • The usefulness of the added value statement : a review of the literature 
    Van Staden, Chris J. (Christiaan Johan); Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1998)
    The increased incidence of publication of the value added statement in South Africa does not seem to be supported by evidence substantiating its usefulness. This study sets out to determine whether sufficient evidence on ...
  • The value-relevance of disclosed summarised financial information of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Elsevier, 2015-03)
    While prior research considers limited elements of the summarised financial informationreported for equity accounted associates under IAS 28, it does not address the collectiveor incremental value-relevance of these ...
  • The value-relevance of equity accounted carrying amounts and disclosed fair values of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Wiley, 2016-06)
    Equity accounting is a controversial accounting treatment. Although fair value measurement represents a potential alternative measurement base, information content may be lost under a pure fair value measurement approach. ...
  • The value-relevance of goodwill reported under IFRS 3 versus IAS 22 
    Eloff, Anne-Marie; De Villiers, Charl Johannes (Routledge, 2015-02)
    The application of International Financial Reporting Standard (IFRS) 3, which became compulsory for financial periods beginning on or after 31 March 2004, significantly changed the initial and subsequent measurement of ...
  • The value-relevance of listed associates : a cross-country Investigation 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Routledge, 2016)
    Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, ...
  • Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye 
    Koornhof, Carolina, 1959-; Koppeschaar, Zanne Ronelle (School of Accounting Sciences, University of Pretoria, 1999)
    In a rapidly changing business environment, successful enterprises are becoming more innovative and increasing resources are allocated to research and development of new ideas, products, processes, services and systems. ...
  • Web conferencing-based tutorials : student perceptions thereof and the effect on academic performance in accounting education 
    Coetzee, Stephen; Schmulian, Astrid; Coetzee, Rhole (Routledge, 2018)
    This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
  • Why do South African companies not report more environmental information when managers are so positive about this kind of reporting? 
    De Villiers, Charl Johannes (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 ...
  • The why, what, where and how of corporate environmental reporting 
    De Villiers, Charl Johannes; Lubbe, D.S. (School of Accounting Sciences, University of Pretoria, 1998)
    Although environmental reporting is not compulsory in this country, many companies and other organisations in South Africa disclose information regarding the natural environment. Organisations may therefore decide for ...
  • Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? 
    De Villiers, Charl Johannes; Dimes, Ruth (Emerald, 2023-03)
    PURPOSE : This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting. DESIGN/METHODOLOGY/APPROACH ...
  • Wind of change blowing through financial instrument reporting 
    Ossip, Jared; Van der Burgh, Andrew (South African Institute of Chartered Accountants, 2009-09)
    Accounting standards as we know them have undergone rapid change. However, after the Memorandum of Understanding was signed between the International Accounting Standards Board (IASB) and the Financial Accounting Standards ...
  • World's end do not cross : is this the end of the world as we know it? 
    Coetzee, Stephen; Schmulian, Astrid (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 ...