Browsing Masters Degrees (Accounting) by Title
Now showing items 19-31 of 31
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'Received by' and 'accrued to.'
(2008)Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the ... -
Residence status and its implications on income and capital gains tax.
(2004)As the international markets opened up it became imperative that the for South African taxation system be brought into line with those of its major trading partners whose tax systems are residence based. For South Africans ... -
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 ... -
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 ... -
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 ... -
Segment reporting and trade unions in South Africa.
(1997)During the early 1970's two trends emerged in the South African business environment. The first trend was that the number of diversified enterprises started increasing, and the second trend was that there was a steady ... -
South African deferred tax practices within the context of positive and normative accounting theories.
(1993)The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four ... -
The South African tax implications of Black Economic Empowerment transactions [electronic resource]
(2014-02-25)The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ... -
Tax and other incentives to small, medium, micro enterprises in South Africa.
(2004)The promotion of Small, Medium and Micro enterprises (SMMEs) has been identified as key strategy of government for employment creation and income generation. For some time now small business owners had ... -
The tax effects on South African taxpayers involved in foreign exchange transactions.
(2010)A South African taxpayer’s taxable income must be determined in rands. Several provisions of the Income Tax Act (the Act) relate to foreign currency transactions and the interaction of these provisions is complicated. A ... -
Tax implications of a credit agreement.
(2001)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 ... -
The use of earnings per share disclosures in annual financial statements by managers of South African equity unit trust portfolios as a performance indicator.
(2000)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 ...