The gearing adjustment of AC 201: Comparison with SSAP 16 and Philips 1981
The objective with this article is to analyse and compare the method of calculating the gearing adjustment as applied in the United Kingdom (SSAP 16), the Netherlands (Philips 1981 version) and South Africa (Guideline AC 201). It could be read together with Van Hoepen, Lambrechts and Mostert (1989)....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
1990-09-01
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| Series: | South African Journal of Business Management |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/923 |