Browsing Research Articles (Accounting) by Author "Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-"
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Browsing Research Articles (Accounting) by Author "Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-"
Now showing items 1-6 of 6
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Zulu, Mbalenhle; De Klerk, Marna; Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (University of Pretoria, Department of Economics, 2017-03-30)BACKGROUND : This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time. AIM : It explores ...
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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 ...
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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 ...
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Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Southern African Institute of Government Auditors, 2001)In section 40(1)b of the Public Finance Management Act, No. 1 of 1999 (as amended), accounting officers of departments, trading entities or constitutional institutions are required to prepare financial statements for each ...
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Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Koornhof, Carolina, 1959-; Vorster, Q. (Quintus) (University of Pretoria, Department of Economics, 2015)A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users’ understanding of these reports. ...
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Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Nieuwoudt, Margaret J. (School of Accounting Sciences, UP, 2001)For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements ...
Now showing items 1-6 of 6