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Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability : Evidence From South Africa
Smith, Christelle - 2019
We investigate whether the comparability of the financial statements change following the switch from International Financial Reporting Standards (IFRS) in substance (the content of IFRS) to IFRS in substance and form (IFRS as issued by the IASB). Therefore, while the substance of the accounting...
Persistent link: https://www.econbiz.de/10012859356
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The role of audit styles in financial statement comparability : South African evidence
Smith, Christelle - In: International journal of auditing : IJA 26 (2022) 4, pp. 572-589
Persistent link: https://www.econbiz.de/10013415040
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The extent if compliance with income tax presentation and disclosure requirements in the financial statements of companies in south Africa
Meyer, Christelle; Stiglingh, Madeleine; Venter, Elmar - 2006
Persistent link: https://www.econbiz.de/10003627564
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The IASB's discussion paper on the conceptual framework for financial reporting : a commentary and research review
Gordon, Elizabeth A.; Bischof, Jannis; Daske, Holger; … - In: Journal of international financial management and accounting 26 (2015) 1, pp. 72-110
Persistent link: https://www.econbiz.de/10011438267