Browsing by Subject "GAAP"

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A consideration of IFRS education and acceptance from culturally diverse backgrounds: a South African perspective

Buys, Pieter Willem; Schutte, Daniel Petrus (Clute Institute for Academic Research, 2011)

Accountancy's double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the ...
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. ...