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1. 

   IFRS 3 “grey area” regarding contingent liabilities

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Eloise de Jager --- Department of Accounting, South Africa

   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...

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2. 

   Ethics misconduct among dietetic practitioners in South Africa (2007–2013)

   Item type: Journal Article • Journal: South African Journal of Clinical Nutrition • Authors: N. Nortjé --- Department of Dietetics, Wa Hoffmann --- Department of Biomedical Sciences,

   Morals refer to a belief-derived system according to which a certain group governs its behaviour, whereas ethics is a broader term whereby belief-system-based behaviour is replaced by a generic code of behaviour, often founded in an international code. In South...

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3. 

   Patterns of unprofessional conduct by medical practitioners in South Africa (2007–2013)¹

   Item type: Journal Article • Journal: South African Family Practice • Authors: Willem A Hoffmann --- Department of Biomedical Sciences, South Africa Nico Nortjé --- Department of Psychology, South Africa

   A role of ethics in the medical context is to protect the interests, freedoms and well-being of patients. A critical analysis of unprofessional conduct by medical practitioners registered with the Health Professions Council of South Africa (HPCSA) requires a better...

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