Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these ...
This study investigates the application of the budgetary metrics and outcomes-based logic models (OBLM) for monitoring and controlling performance in Capricorn District Municipality from 2014 to 2019. The study is inspired ...
The disclosure of headline earnings is one of the JSE Limited (JSE)’s listing requirements. All listed entities are required to comply with this disclosure requirement. Guidance in the form of The Circular on headline ...
The Industrial Development Corporation is the largest provider of development funding in South Africa. Despite having documented processes for assessing funding applications, which include traditional performance measures, ...
Students studying to become Chartered Accountants at a large South African Open Distance Learning (ODL) institution are failing an introductory course in computer literacy at an alarming rate. Over a period of five years ...
This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis ...
The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have ...
In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...
The overall purpose of this study is to establish
whether auditors in South Africa also fail to issue the appropriate audit
opinion on the going concern assumption underlying financial statements
the reasons for auditors' ...
This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, ...
The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect ...
This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the ...
This paper illustrates the potential of the balanced scorecard as an
instrument for accounting educators to guide, stimulate and sustain
efforts in respect of planning and improvement in the accounting
education ...
South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, ...
Hierdie verhandeling handel oor die belastingimplikasies wat
uit die aankoop en verkoop van ondernemings in Suid-Afrika
voortspruit.
Aandag word gegee aan die bree belastingraamwerk van die
transaksie en die verskillende ...
The study investigates whether the main capital market theories and pricing models provide
a reasonably accurate description of the working and efficiency of capital markets,
of the pricing of shares and options and the ...
South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the ...
As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include ...
Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector ...