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 ...
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 ...
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 ...
Determination of the taxable income of certain persons from international transactions : transfer pricing.
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.
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 ...
A discussion of a tax culture from a South African perspective.
The predictive value of school performance on the success of students in the accountancy stream at the University of Natal, Pietermaritzburg.
Higher education in South Africa is currently undergoing enormous transformation with the traditional matric certificate being replaced by the new school leaving Further Education and Training Certificate (FETC). As a ...