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  1. South African Statements of Accounting Practice as Part of a User-oriented Framework

    South African Statements of Accounting Practice as Part of a User-oriented Framework

    Item type: Journal Article • Journal: De Ratione • Authors: J.A. Miller --- University of Natal-Durban,
    In this third and final article on a suggested Hierarchy of Objectives for Financial Reporting the author deals with Statements of Accounting Practice as the operational level thereof, implementing concepts and principles towards achieving the objectives defined. As a consequence...
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