Browsing Electronic Theses and Dissertations (ETDs) by Subject "Comparability"
Now showing items 1-4 of 4
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A comparative study of the accounting treatment of heritage assets in South Africa and New Zealand
(North-West University (South Africa), 2021)Heritage assets belong to the people of a region and are safeguarded by the government in that region. It is of grave concern that most of these heritage assets are not accounted for at their true value in the financial ... -
Determining the level of comparability of quantified environmental information of mining companies
(North-West University (South Africa). Potchefstroom Campus, 2018)The earth’s natural resources are under strain. Companies are often criticised for making profits at the expense of the environment. Stakeholders are therefore becoming increasingly concerned about the environmental impact ... -
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 ...