Accounting practitioners’ views on the proposed “Micro GAAP”: A South African perspective
Even 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 the development of a financial reporting framework fo...
Main Authors: | Hentie A. van Wyk, Cobus Rossouw |
---|---|
Format: | Article |
Language: | English |
Published: |
AOSIS
2011-10-01
|
Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/320 |
Similar Items
-
Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP
by: Patrik Svoboda
Published: (2007-01-01) -
Does the GAAP-shoe fit not-for-profit organisations or is it causing them blisters?
by: Cobus Rossouw
Published: (2007-04-01) -
REGULATORY ACCOUNTING SOLUTIONS TO SUPPORT ENTERPRISE GROWTH IN YEARS 2014-2018
by: Gyongyver Takats
Published: (2019-01-01) -
Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap
by: Herbei Ioana
Published: (2015-05-01) -
Payments to Accountable Persons in Budgetary Institutions: Accounting and Control Features
by: Syrtseva S., et al.
Published: (2019-12-01)