Now showing items 1-10 of 22
Rwandan corporate reporting and international requirements.
Literature suggests that countries should adopt the International Financial Reporting Standards and the worldwide recommended narrative reporting in annual reports. However, in developing countries, a range of prerequisites ...
Trusts and offshore trusts.
No abstract available.
The nature and extent of non-financial disclosure in the South African mining industry.
Non-financial disclosures are of considerable interest and importance to the reporting world and decision making. However, many companies fail to disclose adequate information on their non-financial matters. The lack of ...
An analysis of the South African Revenue Services' recognition of unmarried partners as spouses.
The focus of this study is on the criteria and processes used by the South African Revenue Services (SARS) in recognising spouses in permanent, unmarried unions. In theoretically positioning this focus, four possible ...
An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure.
Tax implications of a credit agreement.
The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of a credit agreement, based on current legislation, case law and practice as applied by the Commissioner. The ...
Section 31 : transfer pricing and thin capitalisation.
The aim of this technical report is to provide a detailed and informative understanding of transfer pricing and thin capitalisation. The South African Act that is the subject of this technical report is the Income Tax ...
The use of earnings per share disclosures in annual financial statements by managers of South African equity unit trust portfolios as a performance indicator.
The earnings per share ratio is often quoted in financial publications as an indictor of how well a company has performed financially. However, there is much controversy over the usefulness of earnings per share ...