Search Results - subject:"Generally Accepted Accounting Practice"

International financial reporting standards adoption and earnings of quoted banks in Nigeria

Sanyaoluv, O. A.; Iyoha, F. O.; Ojeka, Stephen A. - In: International journal of economics and financial issues … 7 (2017) 1, pp. 279-284

Persistent link: https://www.econbiz.de/10011784512

A critical analysis of the contents of the IFRS for SMEs - a South African perspective

Schutte, Daniel Petrus; Buys, Pieter - In: South African Journal of Economic and Management Sciences 14 (2011) 2, pp. 188-209

Persistent link: https://www.econbiz.de/10010538825

IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general

van Wyk, H.A.; Rossouw, J. - In: Meditari Accountancy Research 17 (2009) 1, pp. 99-116

According to generally accepted accounting practice, the objective of financial statements is to provide useful …

Persistent link: https://www.econbiz.de/10014930483

IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general

Wyk, H.A. van; Rossouw, J. - In: Meditari Accountancy Research 17 (2009) April, pp. 99-116

According to generally accepted accounting practice, the objective of financial statements is to provide useful …

Persistent link: https://www.econbiz.de/10009319813

The usefulness of corporate annual reports in South Africa: perceptions of preparers and users

Stainbank, L.; Peebles, C. - In: Meditari Accountancy Research 14 (2006) 1, pp. 69-80

Generally Accepted Accounting Practice. …

Persistent link: https://www.econbiz.de/10014930428

Differential corporate reporting in South Africa – the state of the art

Stainbank, L.; Wells, M. - In: Meditari Accountancy Research 13 (2005) 1, pp. 51-65

limited deviations from Generally Accepted Accounting Practice (GAAP), in agreement with DP 163 – Limited Purpose Financial …

Persistent link: https://www.econbiz.de/10014930408

Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders

Koornhof, C.; du Plessis, D. - In: Meditari Accountancy Research 8 (2000) 1, pp. 69-93

There is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud remains an elusive goal. Red flagging is an early warning system that has been used by auditors to determine the...

Persistent link: https://www.econbiz.de/10014930325