Browsing Faculty of Economic and Management Sciences by Subject "financial reporting"
Now showing items 1-2 of 2
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Integrated reporting compliance with the global reporting initiative framework: an analysis of the South African Mining Industry
(Clute Institute, 2012)For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSE’s listing requirements). This report is ... -
Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective
(Sabinet, 2011)As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ...