Browsing Research Articles (Accounting) by Title

Browsing Research Articles (Accounting) by Title

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  • Gouws, Daan G.; Terblanche, Albert Blake (School of Accounting Sciences, University of Pretoria, 1998)
    The broader view of accounting requires a new approach to the communication of accounting information than is reflected in current practices. Accountants' ability to communicate accounting information effectively is crucial ...
  • Lubbe, Ilse; Coetzee, Stephen (Routledge, 2018)
    No abstract available.
  • Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-07)
    Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
  • Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-08)
    SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...
  • Ossip, Jared; Coetzee, Stephen (South African Institute of Chartered Accountants, 2009-05)
    South Africa remains a relatively high interest rate environment and a nil- or low-interest loan may therefore be a popular method of assistance, as the recipient of the loan could enjoy a substantial interest saving.
  • Badenhorst, Wessel M. (Emerald, 2016)
    PURPOSE : To investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately. DESIGN / METHPDOLOGY / APPROACH : The paper calculates conventional and adjusted ...
  • Gerber, Marthinus Cornelius; Gerber, Aurona Jacoba; Van der Merwe, Alta (Department of Economics, University of Pretoria, 2014)
    The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of ʻThe Conceptual ...
  • Venter, Elmar Retief; Stiglingh, M. (Madeleine) (School of Accounting Sciences, UP, 2006)
    According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
  • Cahan, Steven F.; De Villiers, Charl Johannes; Jeter, Debra C.; Naiker, Vic; Van Staden, Chris J. (Routledge, 2016-03)
    Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We ...
  • Ferreira, Petrus Hendrik (Petri); De Villiers, Charl Johannes (Emerald, 2011)
    PURPOSE – The purpose of this paper is to investigate whether an association exists between a firm’s black economic empowerment (BEE) score and its share returns. DESIGN/METHODOLOGY/APPROACH – The study uses linear regression ...
  • Van der Merwe, Cara Maria; Ferreira, Petrus Hendrik (Petri) (Department of Economics, University of Pretoria, 2014)
    The black economic empowerment (BEE) score consists of seven elements, namely ownership, management control, employment equity, skills development, preferential procurement, enterprise development and socio-economic ...
  • Van de Venter, T.W.G. (Gerhard) (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 ...
  • Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
    In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
  • Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1999)
    Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines ...
  • Coetzee, G.P. (Philna); Du Bruyn, Rudrik (Unisa Press, 2003)
    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
  • Koornhof, Carolina, 1959- (Butterworths, 1996-04)
    The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
  • Bui, Binh; De Villiers, Charl Johannes (Elsevier, 2017-01)
    This study aims to theorise and foster a better understanding of the strategies organisations adopt to respond to the risks and opportunities emerging from changing government climate change policies and the supporting ...
  • Bui, Binh; De Villiers, Charl Johannes (Elsevier, 2017-11)
    The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies ...
  • Geyser, Mariette (Agricultural Economics Association of South Africa, 1999-03)
    In the past, the fully regulated marketing environment allowed producers to neglect or ignore the marketing side of their business. Now, with an open marketing system and increased volatility in the commodity markets, ...
  • Koornhof, Carolina, 1959- (Juta, 1989)
    The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...