Browsing Department of Financial Accounting by Advisor "Bosman, J. A. C."

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The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia

Klink, Petra (2016-05-27)

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International ...
Lobbying of the accounting standard-setter by South Africa companies

Gaie-Booysen, Felicia (2016-06)

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African ...

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