Financial accounting and reporting in developing countries : a South African perspective
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Title
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Financial accounting and reporting in developing countries : a South African perspective
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Description
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South Africa is currently going through major changes in political, social and other
arenas. It is therefore appropriate to consider the effect of these developments on
financial reporting in a changing environment. This paper explores the origins of
the current South African accounting system, given its status as a developing
country, and endeavours to show that financial reporting needs to be amended to
reflect the changing face of the South Africa's social fabric, its status as a
developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues.
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Creator
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Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
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Date
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2008-08-29T12:34:16Z
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2008-08-29T12:34:16Z
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1999-06
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Type
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Article
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Format
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1973643 bytes
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application/pdf
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application/pdf
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Identifier
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Oberholster, J 1999, 'Financial accounting and reporting in developing countries: a South African perspective', South African Journal of Economic and Management Sciences, vol. 2, no. 2, pp. 222-239. [http://www.journals.co.za/ej/ejour_ecoman.html]
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1015-8812
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http://hdl.handle.net/2263/6797
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Language
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en
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Rights
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Faculty of Economic and Management Sciences, University of Pretoria