Browsing by Subject "Accountancy"
Now showing items 1-4 of 4
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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 ... -
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 ... -
The legitimacy predicament of current day accounting theory
(North-West University, 2010)Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s ... -
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 ...
