The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of ...

Agriculture is of inestimable value to South Africa because it is a major source of job creation and plays a key role in earning foreign exchange. The most significant contribution of agriculture, and in particular maize, ...

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 ...

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 ...

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 ...

Retirement is a matter that seems to be underestimated by the majority of South Africans; as a result, they underestimate planning financially for it. Three phases, namely pre-retirement, close-to-retirement and post-retirement, ...

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, ...

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems ...

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected ...

The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...