Browsing by Subject "IFRS"
Now showing items 1-7 of 7
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A consideration of IFRS education and acceptance from culturally diverse backgrounds: a South African perspective
(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 ... -
A critical evaluation of the doubtful debt income tax treatment in South Africa
(North-West University (South Africa), 2021)The objective of section 11(j) of the Income Tax Act 58 of 1962 (“the Act”) is to afford relief to taxpayers who doubt the recoverability of debt that is due to them. The Taxation Laws Amendment Act 23 of 2018, issued on ... -
Cultural considerations and the implementation of IFRS: a focus on small and medium entities
(Kamla-Raj Enterprises, 2011)Research revealed that inconsistent accounting practices are often attributable to environmental factors of which cultural differences appear to be the most significant. Prior research considered cultural dimensions in ... -
The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa
(North-West University (South Africa), 2020)The goal of achieving a uniform high-quality international accounting standards for financial reporting started in the second half of the 20th Century. This idea became a reality in the year 2001, when the International ... -
Evaluating the impact of changes in accounting standards : the South African case
(North-West University (South Africa) , Potchefstroom Campus, 2015)The journey towards uniformity in financial reporting is challenged by the many changes and amendments made to accounting standards. In its development, accounting has made a number of changes to prevent the gaps and ... -
A theoretical approach to the experience of diversity management: mead revisited
(Kamla-Raj Enterprises, 2011)The growing importance of managing workplace diversity necessitates investigating leadership style as a component of diversity management experience. The article described the interactionist viewpoint as an underpinning ... -
Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS
(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. ...