Browsing Electronic Theses and Dissertations (ETD) by Subject "International financial reporting standards"

Browsing Electronic Theses and Dissertations (ETD) by Subject "International financial reporting standards"

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  • Mohamed, Waheeda (2017)
    The purpose of this study was to obtain an understanding of the current perceptions of South African practitioners regarding the application of the IFRS for SMEs in the South African SME sector. This understanding would ...
  • Pandya, Anuradha (2016)
    This paper explores the logics of resistance to fair value accounting, which entails the motivations to resist, as well as the mechanisms of resistance. It applies an interpretive approach to investigate this, using data ...

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