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Rekeningkundige ontwikkeling in die hedendaagse maatskappy26 August 2015 (has links)
M.Com. / Please refer to full text to view abstract
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Besluitnemingsbruikbaarheid van gerapporteerde kontantvloei-inligtingPietersen, Marita Elizabeth 21 May 2014 (has links)
M.Comm. (Accounting) / Please refer to full text to view abstract.
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Die direkteursverslag as meganisme om bruikbaarheid van finansiële inligting te verhoogCoetser, Helgard Petrus 01 April 2014 (has links)
M.Com. (Financial Management) / Please refer to full text to view abstract
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Possible changes in accounting and reportingHolford, B. A. 25 August 2015 (has links)
M.Com. / Please refer to full text to view abstract
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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Rekenkundige verantwoording van buitelandse bedrywighede10 June 2014 (has links)
M.Com. (Economics) / The aim of this study is to determine whether the different methods of translation are conceptually accounted for. The disclosure practices currently being used in South Africa were evaluated to determine to what extent financial statements comply with the relevant standard of accounting practice. The objective of translation used as basis for the problem of foreign currency translation is compatible with the concept of economic decision-making usefulness. The acceptance of an objective of translation is a prerequisite for a specific methcx1 of translation. The temporal method and the closing rate method are both, depending on the specific circumstances, conceptually accounted for. There are material differences between the approach suggested by Jean Miller and current international practice. All translation differences are, according to this approach, accounted for in the inccme statement. Miller's approach has certain advantages and should be supplied to the business sector for commentary. There are no material differences between the standards of the Accounting Practice Board, the Financial Accounting standards Board, the International Accounting standards Camzi.ttee and the Accounting standards Camzi.ttee when it comes to the translation of the financial statements of foreign operations. Against this backgrexmd, the financial statements of selected ccmpani.es were evaluated for ccmpliance wi th statement RE 112 and exposure draft 83. The evaluation indicated that the closing rate method 1 is being used by the majority of companies. Translation differences are directly accounted for against non-distributable reserves. The assumption is that the business sector would not support: Miller's approach, due to the fact that all translation differences are exempted for in the income statement.
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The FRIP as a mechanism of accountability in the South African financial reporting environmentLouw, Albertus January 2016 (has links)
A research report submitted in partial
fulfilment of the Degree: Master of Commerce
School of Accountancy
2015 / This thesis examines the functioning of the Financial Investigations Panel (FRIP)
as a mechanism of accountability in the South African financial reporting
environment. Detailed interviews with a sample of technical experts are used to
reveal the significant source of coercive, normative and mimetic isomorphic
pressure the FRIP is able to exert, acting on the organisations themselves, as well
as on the individual preparers and their auditors.
This thesis provides the first account of how the FRIP is capable of exerting
institutional isomorphic pressure on organisations, those charged with
governance, individual preparers and external auditors. In doing so the research
contributes to the limited body of interpretive corporate governance research in
South Africa, offers evidence in support of the JSE’s decision to establish a proactive
monitoring review and, finally, offers support to the fact that South African
corporate reporting requirements can be enforced and are not just symbolic. / MT2017
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The determinants of internet financial reporting: a study of 80 companies listed on the JSEBrahmbhatt, Yogesh January 2017 (has links)
A research report submitted by
in partial fulfilment of the requirements for the degree of
Master of Commerce
University of the Witwatersrand
September 2017 / The World Wide Web has developed rapidly over the past few years. It has provided a user-friendly platform for companies to disclose their financial information. However, as this disclosure is largely voluntary, the question arises as to what drives companies to disclose their information on their websites voluntarily. Prior research in developed countries tests the influence of certain company characteristics on internet financial reporting. This research report tries to shed light on the determinants of internet financial reporting in the South African context.
80 companies which are listed on the JSE were selected, and the characteristics of each company’s website was thoroughly inspected against an internet financial reporting checklist. Based on the results of the checklist, each company`s website was given a score. This internet financial reporting score was considered as the dependent variable. Six company characteristics were used as independent variables to explain the internet financial reporting score. These were: company size, profitability, block ownership, systematic risk, dual-listing and SRI rating.
It was found that company size, dual-listing and SRI rating has a correlation with a company’s likelihood of reporting their financial results online. On the other hand, no correlation was found between profitability, block ownership or systematic risk and a company’s internet financial reporting score.
This research was limited to 80 companies listed on the JSE, and was based as a point in time study. Future research can be extended to a larger sample over various stock exchanges, and also over a period of time to consider the trends in disclosure.
This study contributes to international literature on the topic and also initiates this field of research in South Africa. This research is intended to assist companies in their voluntary disclosure practices and at the same time assists regulators in considering the need for regulating internet reporting practices. / MT 2018
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Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoeningBronkhorst, Sybrand 11 1900 (has links)
Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming. / This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)
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Finansiële ontledingsmodel vir die interpretering van finansiële state vir kredietbesluitnemersSmith, Christoffel 23 July 2014 (has links)
M.Com. (Business Management) / Please refer to full text to view abstract
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