This dissertation investigates how a move towards an integrated Internet-based treasury function could have a significant impact on the systems that have to support compliance with the requirements of the international accounting standard IAS 39. The objectives of the dissertation are: to identify the measurement, recognition and disclosure requirements as set out in (or implied by) IAS 39 in order to select those requirements for which the possibility of compliance would most probably be affected by the suggested move from a traditional treasury to an integrated Internet-based treasury; and further, to identify the required changes that take place within a treasury environment when changing from a traditional treasury to an integrated Internet-based treasury function and then to match the identified probable system changes implied by the treasury environment change referred to above with the possible requirements from IAS 39 that could be affected by such a system change. / Prof. D Coetsee
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:14676 |
| Date | 06 December 2007 |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
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