Financial accounting and reporting in developing countries: A South African perspective
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | Financial accounting and reporting in developing countries: A South African perspective | |
| Creator | Oberholster, Johan | |
| Description | South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This paper explores the origins of the current South African accounting system, given its status as a developing country, and endeavours to show that financial reporting needs to be amended to reflect the changing face of the South Africa's social fabric, its status as a developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues. | |
| Publisher | AOSIS Publishing | |
| Date | 1999-06-30 | |
| Identifier | 10.4102/sajems.v2i2.2575 | |
| Source | South African Journal of Economic and Management Sciences; Vol 2, No 2 (1999); 222-239 2222-3436 1015-8812 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajems.org/index.php/sajems/article/view/2575/1384
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