Now showing items 1-5 of 5
'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles'
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...
The value added statement: bastion of social reporting or dinosaur of financial reporting?
South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added ...
The development of a strategic control framework and its relationship with management accounting
Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has ...
Commercialisation of the supply of organs for transplantation
Internationally, there is a shortage of organs available for organ donation. Human tissue and cells are becoming increasingly valuable as part of commercially valuable biotechnological research. The developments have ...
Aspects of the motivation for voluntary disclosures: evidence from the publication of value added statements in an emerging economy
This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...