Smith, Heidi Helette - 2005
listing in theEU (first group) and the other group has a primary listing in the United Kingdom (UK)and thus the EU, with a … Generally AcceptedAccounting Practice of the United Kingdom (UK GAAP) and IFRS. The reason for thislargely relates to the fact … largely attributable to the fact that there aresubstantial differences between UK GAAP and IFRS, whilst South African SGAAPand …