options and the problems surrounding the accounting thereof.The main conclusion of this study is that employee share options … was also concluded that exercise date accounting and classification of outstanding employee share options as liabilities … on the balance sheet is the most appropriate accounting treatment. Such accounting treatment trues up the accounting of …

The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …

regarding share price behaviour, and more specifically with respect to the relationship between inflation accounting and the … results by revaluing their assets and accounting for additional depreciation. Prior to 1984 a fair proportion of the companies … number of inflation accounting models were developed based either on AC 201 or other suggestions found in the literature …

From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments … organization-wide information and action on customers and competitors. In accounting, research into ‘strategic management … accounting’ has also emphasised the need for customer and competitor information in management decision-making. Given the common …

examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting … study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi … nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to …