Browsing by Subject "Financial instrument"

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Accounting for employee share options : a critical analysis

Sacho, Zwi Yosef (2009-08-25)

The main goal of this dissertation was to obtain an understanding as to the true economic nature of employee share options and the problems surrounding the accounting thereof. The main conclusion of this study is that ...
Obstacles to determining the fair values of financial instruments in Mozambique

Munjanja, Innocent (2009-08-25)

The implementation of International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (lAS 32), International Accounting Standard 39 Financial Instruments: Recognition and Measurement (lAS 39) and ...

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