Browsing Faculty of Economic and Management Sciences by Author "Middelberg, Susanna Levina"
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The accountancy implications of commodity derivatives: a South African agricultural sector case study
Middelberg, Susanna Levina; Buys, Pieter Willem; Styger, Paul (Taylor & Francis, 2012)Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ... -
The case of accounting treatment of options in the South African agricultural sector
Buys, Pieter Willem; Middelberg, Susanna Levina; Styger, Paul (Babes-Bolyai University of Cluj Napoca, 2011)The main objective of the study is to investigate the accounting treatment of commodity options in the South African agricultural sector. Option contracts fall within the definition of a derivative as defined by IAS 39. ...