Browsing Economic and Management Sciences by Subject "International Financial Reporting Standards (IFRS)"
Now showing items 1-4 of 4
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Applying a framework-based approach to teach complex problem-solving to Accounting students
(2015)Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance ... -
The development of an SME risk analysis tool for professional accountants
(North-West University, 2018)The development of Small and Medium Enterprises (SME) evolved to a stage where these types of enterprises comprise staggering portions of the economic activities in the Western World. It is therefore only natural that the ... -
Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
(North-West University, 2011)The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting ... -
Unpacking the IFRS implications of COVID-19 for travel and leisure companies listed on the JSE
(North-West University (South Africa), 2021)Purpose – The primary purpose of this article is to study the International Financial Reporting Standards (IFRS) implications of COVID-19 for selected travel and leisure companies listed on the Johannesburg Stock Exchange ...