Browsing Auditing by Subject "Accounting standards"

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Accounting standard-setting in South Africa - past practices and proposed reform : is public accountability strengthened?

Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)

This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
Problems in respect of adherence to disclosure requirements regarding interim financial reporting in South Africa - an overview and recommendations to solve these problems

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 ...

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