Browsing by Subject "IAS 39"
Now showing items 1-2 of 2
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The accountancy implications of commodity derivatives in the agricultural sector
(North-West University, 2011)Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and ... -
The case of accounting treatment of options in the South African agricultural sector
(Babes-Bolyai University of Cluj Napoca, 2011)The main objective of the study is to investigate the accounting treatment of commodity options in the South African agricultural sector. Option contracts fall within the definition of a derivative as defined by IAS 39. ...