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South African deferred tax practices within the context of positive and normative accounting theories.Samkin, James Grant. January 1993 (has links)
The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four case studies were conducted on the responses to the various pronouncements issued by the Accounting Practices Committee on deferred tax. The respondents to these pronouncements were surveyed to establish their perception and understanding of various aspects of accounting theory, deferred taxation and corporate management's influence on the accounting standard setting process. The results of the study indicate that, although the recognition of a positive theory of accounting cannot be conclusively shown to exist, certain of the factors that can be said to drive the accounting standard setting process are identified. A positive relationship is perceived to exist between the accounting standard setting process and management compensation. / Thesis (M.Com.)-University of Durban-Westville, 1993.
Learning organisation : relevance and resultant benefits for the auditor-general of South Africa.January 2009 (has links)
This dissertation explores the concept of the Learning Organisation and its relevance to the Auditor-General of South Africa (AGSA). In evaluating the relevance of the Learning Organisation concept, the AGSA?s problems will be highlighted and how the concept may possibly assist the AGSA in dealing with its problems. For example, one of the major problems facing the AGSA is the attraction and retention of appropriately qualified and experienced personnel. There is a scarcity of auditing personnel in South Africa. The adoption of the Learning Organisation concept may enable the AGSA to attract and retain the desired personnel, as inherent in the concept are characteristics such as employees being encouraged to learn, that appeal to progressive personnel. The dissertation will also explore the concept of the Learning Organisation as an enabler that may assist the AGSA to cope with change that pervades the AGSA's internal and external environment, which include the high incidence of fraud and corruption that is often found in public sector organisations in South Africa. The dissertation also seeks to explore whether the Learning Organisation concept will enable the AGSA to deal with complexity, which is created by an ever changing, dynamic world and stay relevant and cost efficient. All of these objectives can be collectively termed possible benefits that may flow to the AGSA should the AGSA adopt the Learning Organisation concept at a mature level. The purpose of this dissertation is not to develop a model of the Learning Organisation for the AGSA, but rather to obtain a sense of how the concept could possibly assist the AGSA in overcoming the challenges it faces. The dissertation will give an initial perspective of the theory (and some theoretical developments), introduce the reader to the AGSA, identify the major problems that the AGSA is facing, estimate the level of maturity that the AGSA is as a Learning Organisation and understand how the Learning Organisation concept may assist the AGSA in overcoming its problems if adopted at a mature level. The dissertation will be conducted based on research of academic literature, research of AGSA literature, observations, semi-structured interviews and structured questionnaires. Key disciplines that may enable the AGSA to grow into a mature Learning Organisation will be highlighted. Some possible disciplines that may be relevant are as follows: Systems thinking, Groups and teams, Shared vision, Leadership style, Communication. The dissertation will highlight some practical difficulties and obstacles that may impact on the Learning Organisation concept being adopted by the AGSA and areas for further research. Initial research has highlighted two important fundamental principles, which will be referred to later, as follows: 1. It is very difficult to change people?s minds, and therefore adoption and implementation of the Learning Organisation concept will be challenging 2. Organisational Learning is never a finite process; it is on-going and never completed. Bearing these two fundamental principles in mind, the dissertation will be approached with the intention that it will add value to the AGSA and other organisations. / Thesis (MA)-University of KwaZulu-Natal, 2009.
Trusts and offshore trusts.Haffejee, Mahomed Cassim. January 2002 (has links)
No abstract available. / Thesis (M.A.)-University of Durban-Westville, 2002.
An investigation to determine the possible benefits that may accrue to South African investors pursuing international investment diversification.Bhana, Narendra. January 1987 (has links)
No abstract available. / Thesis(Ph.D.)-University of Durban-Westville, 1987.
Tax implications of a credit agreement.Kotze, Tian. January 2001 (has links)
The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of a credit agreement, based on current legislation, case law and practice as applied by the Commissioner. The South African Acts that are the subject of this dissertation are as follows: • The Income Tax Act 58 of 1962 (as amended). • The Value-Added Tax Act 89 of 1991 (as amended). The principal South African taxes dealt with in this dissertation are as follows: • Normal tax. • Value-added tax. / Thesis (M.Com.)-University of Natal, Durban, 2001.
The impact of taxpayer education on tax compliance in South Africa.Misra, Roshelle. January 2004 (has links)
The South African economy is faced with the existence of a sophisticated industrial economy alongside an informal sector that is not properly regulated. As a result of poor and delayed compliance from the taxpaying population, a need arose to educate our society on their social responsibility to pay their taxes. This study is aimed at identifying the impact of tax education on tax compliance. The study endeavours to bridge the tax gap and engender a tax culture, by balancing the education and enforcement functions. / Thesis (M.Com.)-University of Kwazulu-Natal, 2004.
A critical commentary and analysis of South African tax legislation affecting the different offshore investment structures that are available to residents.Terry-Lloyd, Jaqueline Jo-Ann. January 2002 (has links)
The aim of this dissertation is to provide a detailed and critical commentary on and analysis of South African tax legislation affecting the different offshore business or investment structures available to residents of South Africa so as to establish which is the most tax efficient structure. The different business structures analysed in this dissertation included the following: • Sole proprietorships. • Partnerships. • Companies. • Trusts. The principle provisions of the Income Tax Act dealt with in this dissertation include the following: • Section 9D. • Section 9E. • Section 9F. • Section 25B(2A). • Paragraph 80 of the Eighth Schedule. The following three countries have been selected as countries of investment choice: • The United Kingdom (a ' designated country'). • Kenya (not a ' designated country'). • The Isle ofMan (a tax haven). / Thesis(M.Acc.)-University of Natal, Durban, 2002.
'Received by' and 'accrued to.'Jiyane, Gillian Nonhlanhla. January 2008 (has links)
Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the Income Tax Act 58 of 1962 as amended (hereinafter referred to as 'the Act') as to the meaning of the terms 'received by' or 'accrued to', the other available option is to resort to case law as interpreted by the courts. The research involves an analysis of reported cases, statutes and any research relevant to the topic with the hope of bringing a better understanding of the meaning of a receipt or an accrual, and to make appropriate recommendations. The dissertation includes the following chapters: Aims of the topic Introduction The meaning of 'accrued to' the taxpayer The meaning of 'received by' the taxpayer and beneficial receipt or accrual Non-monetary receipts and accruals including barter transactions Time of accrual and valuation of the accrued amount Conclusion Research question The question to be answered by this dissertation will be an evaluation of the phrase 'received by' or 'accrued to' with emphasis on the valuation of non-monetary receipts for the purpose of the definition of 'gross income'. / Thesis (M.A.)-University of KwaZulu-Natal, 2008.
A survey of South African registered Accountants' and Auditors' attitudes towards differential corporate reporting.January 2004 (has links)
The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all previous South African research and selected previous international research. The dissertation reports the results of a postal survey of South African registered accountants' and auditors' perceptions of the suitability of selected South African statements of generally accepted accounting practice to a range of South African entities varied by size, legal form and financial statement user base. The dissertation provides evidence of (i) the need for differential corporate reporting in South Africa, (ii) the need for multiple differential reporting thresholds in South Africa, and (iii) the need for differential reporting options to include both presentation and disclosure and recognition and measurement concessions. The dissertation also raises some questions for future research. / Thesis (M.Com.)-University of KwaZulu-Natal, 2004.
Section 31 : transfer pricing and thin capitalisation.January 2000 (has links)
The aim of this technical report is to provide a detailed and informative understanding of transfer pricing and thin capitalisation. The South African Act that is the subject of this technical report is the Income Tax Act, No.58 of 1962. The principal South African taxes dealt with in this technical report are as follows: • Normal Tax • Secondary tax on companies. / Thesis (M.Acc.)-University of Natal, Durban, 2000.
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