Browsing Masters Degrees (Accounting) by Issue Date
Now showing items 21-40 of 69
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A survey of South African registered Accountants' and Auditors' attitudes towards differential corporate reporting.
(2004)The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all ... -
Residence status and its implications on income and capital gains tax.
(2004)As the international markets opened up it became imperative that the for South African taxation system be brought into line with those of its major trading partners whose tax systems are residence based. For South Africans ... -
An investigation of the resident based tax system and its impact on the general scheme of the Income Tax Act No. 58 of 1962.
(2005)No abstract available. -
The impact of privatisation : ownership and corporate performance in Lesotho.
(2005)Across the globe, privatisation has become one of the key instruments in the economic reform process. The study investigates the impact of privatisation on selected privatised firms in Lesotho. An evaluation was made of ... -
The predictive value of school performance on the success of students in the accountancy stream at the University of Natal, Pietermaritzburg.
(2006)Higher education in South Africa is currently undergoing enormous transformation with the traditional matric certificate being replaced by the new school leaving Further Education and Training Certificate (FETC). As a ... -
'Received by' and 'accrued to.'
(2008)Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the ... -
Rwandan corporate reporting and international requirements.
(2009)Literature suggests that countries should adopt the International Financial Reporting Standards and the worldwide recommended narrative reporting in annual reports. However, in developing countries, a range of prerequisites ... -
The nature and extent of non-financial disclosure in the South African mining industry.
(2009)Non-financial disclosures are of considerable interest and importance to the reporting world and decision making. However, many companies fail to disclose adequate information on their non-financial matters. The lack of ... -
The tax effects on South African taxpayers involved in foreign exchange transactions.
(2010)A South African taxpayer’s taxable income must be determined in rands. Several provisions of the Income Tax Act (the Act) relate to foreign currency transactions and the interaction of these provisions is complicated. A ... -
Responses to the IASB’s discussion paper on the proposed amendments to fair value measurements.
(2011)The study examines responses to the proposed amendments to fair value measurements by the International Accounting Standards Board (IASB) in its discussion paper (DP) of 30 November 2006. The study describes lobbyists and ... -
The South African tax implications of Black Economic Empowerment transactions [electronic resource]
(2014-02-25)The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ... -
Exploring adequate retirement funding in South Africa: a KwaZulu-Natal financial planner’s view.
(2018)The development of several social demographic and economic trends have created the interest among financial analysts and the general population in planning for retirement. By the year 2021 the number of South Africans ... -
An exploration of the effect of mergers and acquisitions on long-run value creation of acquiring companies within South Africa.
(2018)There are limited opportunities for companies to expand and grow organically, which is why mergers can play an important role in expansion for an entity. There are two perspectives which can be viewed in terms of a company ... -
Adoption of Islamic banking amongst Muslim accountants and lawyers in KwaZulu-Natal.
(2018)Sub-Saharan Africa accounts for less than 2% of total Islamic Banking assets despite its 500 million Muslim population. As a consequence of low adoption in Africa, particularly in South Africa, there is a need to navigate ... -
IFRS for SMEs: an emperical study of the KwaZulu-Natal SME sector.
(2018)The Companies Act of South Africa requires companies to comply with either full IFRS or IFRS for SMEs. International Financial Reporting Standards (IFRS) provide a single set of accounting principles and guidelines that ... -
Factors of tax compliance that influence small business growth in KZN.
(2018)Small and medium enterprises play an important role for South Africa. They serve as a vehicle in creating jobs for local communities. KwaZulu-Natal (KZN) is the second largest province in the country and the necessity ... -
The entrepreneurial intention (EI) of the bachelor of commerce accounting students at the University of KwaZulu-Natal (UKZN).
(2019)The South African labour market is struggling to create job opportunities for citizens and it is hard to counteract unemployment with relevant skills demanded by various industries. The unemployment rate was 25% in 2015; ... -
Students’ perspective on the effectiveness of the third-year accounting project in developing SAICA competencies.
(2019)Examiners have identified gaps in certain pervasive and technical skills when analyzing students’ answers for the South African Institute of Chartered Accountants’ (SAICA) Initial Test of Competency (ITC). It has been ... -
The implementation impact of IFRS 16: leases on JSE listed technology and telecommunication companies using a constructive capitalisation model.
(2019)In South Africa and globally, leasing forms part of a significant source of financing for companies. On the 13th January 2016, the IASB released the new lease standard, IFRS 16, which is effective for periods beginning ...