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

dc.contributor.authorOberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
dc.date.accessioned2008-08-29T12:34:16Z
dc.date.available2008-08-29T12:34:16Z
dc.date.issued1999-06
dc.description.abstractSouth 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.extent1973643 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationOberholster, 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.issn1015-8812
dc.identifier.urihttp://hdl.handle.net/2263/6797
dc.language.isoenen
dc.publisherFaculty of Economic and Management Sciences, University of Pretoriaen
dc.rightsFaculty of Economic and Management Sciences, University of Pretoriaen
dc.subjectFinancial accountingen
dc.subjectFinancial reportingen
dc.subjectDeveloping countriesen
dc.subjectSouth Africaen
dc.subjectAccounting systemsen
dc.subjectFinanceen
dc.subjectEconomicsen
dc.subject.lcshAccounting -- South Africaen
dc.subject.lcshFinancial statements -- South Africaen
dc.titleFinancial accounting and reporting in developing countries : a South African perspectiveen
dc.typeArticleen

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