Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework

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dc.contributor.advisorEveringham, Geoffen_ZA
dc.contributor.authorBaker, Shannon Bruceen_ZA
dc.date.accessioned2014-11-10T09:01:10Z
dc.date.available2014-11-10T09:01:10Z
dc.date.issued1997en_ZA
dc.descriptionBibliography: leaves 129-134.en_ZA
dc.description.abstractThe objective of this study was to evaluate the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting purposes, as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and SAFEX, as well as empirical data collection through the use of postal questionnaires and the evaluation thereof.en_ZA
dc.identifier.apacitationBaker, S. B. (1997). <i>Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/9488en_ZA
dc.identifier.chicagocitationBaker, Shannon Bruce. <i>"Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 1997. http://hdl.handle.net/11427/9488en_ZA
dc.identifier.citationBaker, S. 1997. Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Baker, Shannon Bruce AB - The objective of this study was to evaluate the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting purposes, as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and SAFEX, as well as empirical data collection through the use of postal questionnaires and the evaluation thereof. DA - 1997 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 1997 T1 - Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework TI - Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework UR - http://hdl.handle.net/11427/9488 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/9488
dc.identifier.vancouvercitationBaker SB. Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 1997 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9488en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentCollege of Accountingen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherAccountingen_ZA
dc.titleAccounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual frameworken_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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