Browsing Research Articles (Accounting) by Subject "South Africa"

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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 ...
Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside public practice

Joubert, B.; Coetzee, Stephen; Oberholzer, Ruanda (School of Accounting Sciences, University of Pretoria, 2009)

This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were ...
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards

Venter, Elmar Retief; Stiglingh, M. (Madeleine) (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 ...

Now showing items 1-3 of 3

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