Smith, Heidi Helette - 2005
African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the …) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … Generally AcceptedAccounting Practice of the United Kingdom (UK GAAP) and IFRS. The reason for thislargely relates to the fact …