Browsing by Subject "International Accounting Standards"
Now showing items 1-2 of 2
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Analysis of the effect of the implementation of IFRS 16 Leases on the financial ratios of retail companies listed on the JSE
(North-West University (South Africa), 2021)The International Accounting Standards Board introduced the International Financial Reporting Standard (IFRS) 16 Leases in order to enhance the faithful representation of all lease transactions on the Statement of Financial ... -
Analyzing external environmental costs reporting in platinum mining companies
(Business Perspectives Publishing, 2015)The purpose of the study is to determine the extent to which environmental costs are currently disclosed in the volunta- ry corporate social responsibility reports and the compulsory financial statements of platinum mining ...