Browsing by Subject "Accounting values"

Now showing items 1-3 of 3

The cultural impact of cross–border acquisitions on the accounting function : a case study

Stander, Gideon Stefan (North-West University, 2010)

Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as ...
The feasibility of the statement of generally accepted accounting practice for small and medium enterprises

Schutte, Daniël Petrus (North-West University, 2011)

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction ...
Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS

Buys, Pieter Willem; Schutte, Danie; Andrikopoulos, Panagiotis (Clute Institute, 2012)

In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. ...