Accounting practitioners’ views on the proposed “Micro GAAP”: A South African perspective

Accounting practitioners’ views on the proposed “Micro GAAP”: A South African perspective

Even though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon the development of a financial reporting framework fo...

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Bibliographic Details
Main Authors: Hentie A. van Wyk, Cobus Rossouw
Format: Article
Language:English
Published: AOSIS 2011-10-01
Series:Journal of Economic and Financial Sciences
Subjects:
Micro GAAP
accounting for non-public entities
differential reporting
third tier financial reporting
small and medium-sized entities
Online Access:https://jefjournal.org.za/index.php/jef/article/view/320

Internet

https://jefjournal.org.za/index.php/jef/article/view/320

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