publication . Article . Doctoral thesis . 2015

An analysis of the financial reporting compliance of South African public agricultural companies

Ingrid Baigrie; Danie Coetsee;
Open Access English
  • Published: 15 Jul 2015 Journal: Journal of Economic and Financial Sciences (issn: 1995-7076, eissn: 2312-2803, Copyright policy)
  • Publisher: African Online Scientific Information Systems
  • Country: South Africa
Abstract
M.Com. (International Accounting) This minor dissertation assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the recognition, measurement and disclosure requirements of IAS 41, Agriculture, as well as whether they are providing any additional voluntary disclosures about their biological assets. Sixteen large South African public companies with material holdings of biological assets in their statements of financial position were selected for analysis. The study used the last published annual financial statements for reporting periods beginning before 1 January 2013 in order to assess complian...
Subjects
free text keywords: Agriculture, biological assets, compliance, disclosure, fair value, Economics as a science, HB71-74, Financial statements - South Africa, Corporations - South Africa - Accounting, Agricultural industries - South Africa, Voluntary disclosure, Accounting, business.industry, business, Finance
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