Original Articles

A Framework of Objectives for Financial Reporting in South Africa

Published in: De Ratione
Volume 1, issue 1, 1987 , pages: 2–13
DOI: 10.1080/10108270.1987.11434985
Author(s): J. MillerFinancial Reporting Unit, University of Natal,


A hierarchical, six-level, framework of objectives for financial reporting is developed with a scope and structure relevant to the accounting environment in South Africa. The levels are:

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