Now showing items 1-2 of 2

    • The case of accounting treatment of options in the South African agricultural sector 

      Buys, Pieter Willem; Middelberg, Susanna Levina; Styger, Paul (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. ...
    • Quartz exposure in agriculture: literature review and South African survey 

      Swanepoel, Andrew J.; Swanepoel, Cornelia; Rees, David; Renton, Kevin; Kromhout, Hans (Oxford Univ Press, 2010)
      Objectives: To review the published literature on respirable quartz exposure and associated disease in agricultural related settings systematically and to describe personal respirable dust and quartz measurements collected ...