Accounting estimates in financial statements and their disclosure by some South African construction companies
Accounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use of accounting estimates in financial statements depen...
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| Format: | Article |
| Language: | English |
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AOSIS
2013-07-01
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| Series: | Journal of Economic and Financial Sciences |
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| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/266 |