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Browsing Research Articles (Auditing) by Subject "Accounting -- Standards -- South Africa"
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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 ...
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Plant, Gregory J.
(Southern African Institute of Government Auditors, 2000)
The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same ...
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Nieuwoudt, Margaret J.
(School of Accounting Sciences, University of Pretoria, 1998)
The interim financial information of a company, published in the form of an interim report, provides the users of company reports with timely information for making economic decisions. The preparation and presentation of ...
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Nieuwoudt, Margaret J.; Koen, Marius
(School of Accounting Sciences, University of Pretoria, 1999)
The purpose of this article is twofold, firstly to provide information on the extent to which South African listed companies complied with local statutory and regulatory requirements for interim financial reporting in the ...