Wind of change blowing through financial instrument reporting
| dc.contributor.author | Ossip, Jared | |
| dc.contributor.author | Van der Burgh, Andrew | |
| dc.date.accessioned | 2010-04-07T11:15:22Z | |
| dc.date.available | 2010-04-07T11:15:22Z | |
| dc.date.issued | 2009-09 | |
| dc.description.abstract | Accounting standards as we know them have undergone rapid change. However, after the Memorandum of Understanding was signed between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in September 2002 and updated in 2008, changes have become more frequent. The aim of the Memorandum is to align International Financial Reporting Standards (IFRS) with US GAAP, thus creating a worldwide standard for accounting, and improving the comparability of financial statements, which is essential in a global economy. | en |
| dc.identifier.citation | Ossip, J & Van der Burgh, A 2009, 'Wind of change blowing through financial instrument reporting', Accountancy SA, pp. 30. [http://www.accountancysa.org.za/] | en |
| dc.identifier.issn | 0258-7254 | |
| dc.identifier.uri | http://hdl.handle.net/2263/13840 | |
| dc.language.iso | en | en |
| dc.publisher | South African Institute of Chartered Accountants | en |
| dc.rights | South African Institute of Chartered Accountants | en |
| dc.subject.lcsh | Financial statements | |
| dc.subject.lcsh | Accounting -- Standards | en |
| dc.subject.lcsh | Comparative accounting | en |
| dc.title | Wind of change blowing through financial instrument reporting | en |
| dc.type | Article | en |