2 Artículos

International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners

Acceso

en línea

Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi

AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 13 Num: 1 Par: 0 Año: 2020

The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment

Acceso

en línea

Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee

AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and fol... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 12 Num: 1 Par: 0 Año: 2019

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