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