Browsing Research Articles (Accounting) by Type "Article"

Browsing Research Articles (Accounting) by Type "Article"

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  • The accountant as a facilitator of communication 
    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 ...
  • Accounting for arrangements - Part 1 
    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 ...
  • Accounting for arrangements - Part 2 
    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. ...
  • Accounting for nil- or low-interest loans from the government 
    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.
  • An analysis of fundamental concepts in the conceptual framework using ontology technologies 
    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 ...
  • Analysis of the application of budgetary control in non-profit organisations : a case study of Adra Namibia 
    Madlela, Nkosiyethu; Kapepiso, Felis (JEIEFB’s Publishers, 2020)
    Non-profit organisations (NPOs) are faced with difficulties in maintaining financial stability and sustainability due to lack of funding and poor resource management. This has resulted in failure and abandonment of various ...
  • Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits 
    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 ...
  • The association between corporate social responsibility reporting and firm value for South African firms 
    Horn, Riana; De Klerk, Marna; De Villiers, Charl Johannes (University of Pretoria, Department of Economics, 2018-08-28)
    BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the Johannesburg Stock Exchange (JSE). These companies have also ...
  • The association between the seven elements of the black economic empowerment score and market performance 
    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 ...
  • Backtesting historical simulation value-at-risk for a selected portfolio of South African bonds 
    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 ...
  • A balance sheet approach versus an income statement approach to financial reporting 
    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 ...
  • The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria 
    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 ...
  • Board characteristics and corporate social responsibility : a meta-analytic investigation 
    Endrikat, Jan; De Villiers, Charl Johannes; Guenther, Thomas W.; Guenther, Edeltraud M. (Sage, 2021-11)
    Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...
  • Bringing securitisation back onto the balance sheet 
    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 ...
  • Cash flow risk ratio : an aid to marketing decisions 
    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, ...
  • Cash flow statements : is there room for improvement? 
    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 ...
  • Challenges confronting accountancy in the 21st century 
    Koornhof, Carolina, 1959- (Meditari, 1997)
    As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses ...
  • A comparison of the value relevance of interim and annual financial statements 
    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 ...
  • Concept mapping as a strategy to scaffold concept literacy in accounting for extended programmes 
    Immelman, Susan; Carstens, Adelia; Smith, S.; Masenge, Andries (Higher Education South Africa, 2020-03)
    While great strides have been made to improve accessibility to higher education in South Africa, successful completion of bachelor's degrees within the prescribed time remains a challenge. Research suggests that a lack ...
  • The conceptual framework, accounting principles and what we believe is true 
    Vorster, Q. (Quintus) (South African Institute of Chartered Accountants, 2007-06)
    What we have been taught doesn't matter, what we believe is true, is apparently the view shared by many accountants (and accounting students!) when it comes to the conceptual foundations of accounting. Some misconceptions ...