Browsing Faculty of Economic and Management Sciences by Subject "International Financial Reporting Standards (IFRS)"
Now showing items 1-2 of 2
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Capitalisation of borrowing costs: an investigation into technical uncertainties in IAS 23
(Taylor & Francis, 2012)Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, ... -
The message conveyed by IFRS-compliant information: a South African perspective
(Clute Institute, 2013)South African companies must prepare financial statements in accordance with InternationalFinancial Reporting Standards (IFRS) or other reporting standards modelled on IFRS. Literature suggests that the complexity of IFRS, ...