Browsing by Subject "IASB"
Now showing items 1-2 of 2
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The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa
(North-West University (South Africa), 2020)The goal of achieving a uniform high-quality international accounting standards for financial reporting started in the second half of the 20th Century. This idea became a reality in the year 2001, when the International ... -
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 ...