Articles by Keyword: International Financial Disturbances

Search results for International Financial Disturbances

We found 97 results for you
  1. The realignment of international stock markets after the 1987 crash, with special reference to the Johannesburg Stock Exchange

    The realignment of international stock markets after the 1987 crash, with special reference to the Johannesburg Stock Exchange

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper investigates stock price associations between the world’s sixteen largest international markets in the period immediately before and after the 1987 market crash, as well as in a more recent post-crash period. The analysis suggests that the crash had...
  2. International stock market linkages in Southern Africa

    International stock market linkages in Southern Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The paper examines linkages between stock markets in South Africa, Botswana and Zimbabwe, and between these markets and stock markets elsewhere in the world, specifically emerging markets in Latin America and Asia and developed markets in the USA and the...
  3. Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa

    Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper outlines the development and nature of the International Accounting Standards Committee’s proposals in relation to financial instruments. It considers the applicability of the specific principles therein in relation to accounting for futures and options traded on the South...
  4. Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23

    Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, the capitalisation of...
  5. IFRS 3 “grey area” regarding contingent liabilities

    IFRS 3 “grey area” regarding contingent liabilities

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    All South African listed companies must prepare their financial statements using International Financial Reporting Standards (IFRS). Although IFRS aims to provide a framework that can be applied to ensure comparable financial information, there are “grey areas” where judgement needs to...
  6. Peculiarities of the fair value taxation regime for financial instruments

    Peculiarities of the fair value taxation regime for financial instruments

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The enactment of s24JB represents a significant change in the taxation of financial instruments. The traditional approach of including amounts in gross income on the earlier of receipt or accrual is superseded by a fair value regime grounded in International...
  7. Factors Influencing the Adoption of International Financial Reporting Standards by African Countries

    Factors Influencing the Adoption of International Financial Reporting Standards by African Countries

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The purpose of this paper is to identify the factors which may influence the adoption of the International Financial Reporting Standards (IFRS) by African countries. Using previous literature, the following factors were identified: economic growth, education level, economic openness, culture...
  8. Distribution, Size and Ownership of Forests in the Southern Cape

    Item type: Journal Article • Journal: South African Forestry Journal
    Indigenous forest of the southern Cape as delimited on 1:50 000 maps was analysed for distribution, size and ownership in six landscape zones: mountains, foothill, coastal platform, river valley, coastal scarp and dunes. I tested the hypothesis that forest distribution...
  9. Determination of the Long-term Profitability of Forestry Projects

    Item type: Journal Article • Journal: South African Forestry Journal
    A planned forestry project which appears to be profitable for one rotation will not necessarily be profitable in the long term. It can change to an unprofitable project after a number of profitable rotations. Sustained profitability will depend on the...