Browsing Research Output by Subject "Accountancy"
Now showing items 1-2 of 2
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The accountancy implications of commodity derivatives: a South African agricultural sector case study
(Taylor & Francis, 2012)Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ... -
Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective
(Sabinet, 2011)As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ...