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Rwandan corporate reporting and international requirements.
(2009)
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 ...
The nature and extent of non-financial disclosure in the South African mining industry.
(2009)
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 ...
Section 31 : transfer pricing and thin capitalisation.
(2000)
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 arbitrage pricing theory in South Africa : an empirical study of the effect of pre-specified risk factors on share prices on the Johannesburg Stock Exchange.
(1993)
This study tests the Arbitrage Pricing Theory on the Johannesburg
stock Exchange (JSE). Following the McElroy and Burmeister (1988)
approach of pre-specifying a factor structure to be tested, a
possible set of factors ...
Determination of the taxable income of certain persons from international transactions : transfer pricing.
(2004)
Many intra-firm transactions are non-market transactions and therefore lack a
market determined price. A transfer price is the price assigned to such nonmarket
intra-firm transfers. Transfer prices are especially important ...
The impact of privatisation : ownership and corporate performance in Lesotho.
(2005)
Across the globe, privatisation has become one of the key instruments in the economic reform process. The study investigates the impact of privatisation on selected privatised firms in Lesotho. An evaluation was made of ...
Secondary school accounting and accounting at university : with particular reference to an evaluation of the relevance of secondary school accounting in Natal to the first year accounting course at the University of Natal, Durban.
(1992)
This dissertation examines the teaching of Accounting in
secondary schools under the auspices of the Natal
Education Department (NED) and the influence that
exposure to Accounting at high school then has on the
performance ...