Financial accounting and reporting in developing countries : a South African perspective

Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-

dc.contributor.author	Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
dc.date.accessioned	2008-08-29T12:34:16Z
dc.date.available	2008-08-29T12:34:16Z
dc.date.issued	1999-06
dc.description.abstract	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 paper explores the origins of the current South African accounting system, given its status as a developing country, and endeavours to show that financial reporting needs to be amended to reflect the changing face of the South Africa's social fabric, its status as a developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues.	en
dc.format.extent	1973643 bytes
dc.format.mimetype	application/pdf
dc.identifier.citation	Oberholster, J 1999, 'Financial accounting and reporting in developing countries: a South African perspective', South African Journal of Economic and Management Sciences, vol. 2, no. 2, pp. 222-239. [http://www.journals.co.za/ej/ejour_ecoman.html]	en
dc.identifier.issn	1015-8812
dc.identifier.uri	http://hdl.handle.net/2263/6797
dc.language.iso	en	en
dc.publisher	Faculty of Economic and Management Sciences, University of Pretoria	en
dc.rights	Faculty of Economic and Management Sciences, University of Pretoria	en
dc.subject	Financial accounting	en
dc.subject	Financial reporting	en
dc.subject	Developing countries	en
dc.subject	South Africa	en
dc.subject	Accounting systems	en
dc.subject	Finance	en
dc.subject	Economics	en
dc.subject.lcsh	Accounting -- South Africa	en
dc.subject.lcsh	Financial statements -- South Africa	en
dc.title	Financial accounting and reporting in developing countries : a South African perspective	en
dc.type	Article	en