Browsing Department of Financial Accounting by Advisor "Scott, D."

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An application guideline for the fair value accounting of biological assets

Van Biljon, Marilene (2016-06)

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 ...
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 ...
The usefulness of the annual report for public entities in South Africa with specific reference to the Africa Institute of South Africa

Moloi, Makgala Alina (2015-06)

Public entities are faced with the problem of increasing the interest of stakeholders in their annual reports. The aim of this study was to identify the stakeholders of AISA who use the annual report, to investigate ...

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