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Cobus Vermeulen, Jannie Rossouw
Pág. 12 - 19
Die Republiek van Suid-Afrika het op 1 April 1971 begin met die praktiese implementering van die omskakelingsproses vir die gebruik van die metrieke stelsel van volume, mates, massaeenhede, temperatuur en so meer. Met die aanvaarding van metrieke afstand...
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Cobus Vermeulen, Fanie Joubert, Jannie Rossouw
Hierdie navorsing ondersoek die faktore wat die ontwikkeling van die Suid-Afrikaanse aandelemark (die Johannesburgse Aandelebeurs, JSE) aandryf, ten einde te bepaal of JSE-ontwikkeling oorwegend deur internasionale (globale) of plaaslike (nasionale) fakt...
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Cobus Rossouw
AbstractNon-profit (or ?not-for-profit?) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business...
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Hentie A. van Wyk,Cobus Rossouw
AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon...
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Cobus Rossouw
AbstractGenerally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those compe...
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