Browsing by Subject "Accounting standards"
Now showing items 1-6 of 6
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Earnings quality of the successful efforts and full cost accounting methods in the oil and gas industry
(North-West University (South Africa), 2018)From time to time over the last decades, the issue of accounting for exploration and production activities has been politically charged and hotly debated in the US and internationally. While there have been numerous empirical ... -
Evaluating the impact of changes in accounting standards : the South African case
(North-West University (South Africa) , Potchefstroom Campus, 2015)The journey towards uniformity in financial reporting is challenged by the many changes and amendments made to accounting standards. In its development, accounting has made a number of changes to prevent the gaps and ... -
An evaluation of the implementation of GRAP by the South African Social Security Agency
(North-West University (South Africa), 2020)Globally, the public sector implements appropriate and pragmatic international accounting standards. The importance of developing these standards is to ensure and enhance transparency and accountability of public funds, ... -
Finansiële jaarstate van 'n universiteit ingevolge die Wet op Hoër Onderwys : 'n gevallestudie
(North-West University, 2007)No abstract -
Investigating the treatment of deferred tax in the debt-to-equity ratio
(North-West University (South Africa) , Potchefstroom Campus, 2016)The current business environment is filled with challenges and companies face a constant struggle to remain competitive and an attractive investment that can guarantee investors long-term growth. One of the most useful ... -
An investigation of the relevance of IFAC’s Competency Framework for practising accountants
(North-West University (South Africa) , Potchefstroom Campus, 2016)In light of (a) the need for professional accountants to possess a defined set of skills, understandings and attributes in order to be employable and successful in today’s fast-changing, globalised business environment and ...