A review of disclosure in the annual financial reports of life insurance companies in South Africa

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dc.contributor.advisorEveringham, Geoffen_ZA
dc.contributor.authorWest, Darronen_ZA
dc.date.accessioned2014-12-06T06:38:00Z
dc.date.available2014-12-06T06:38:00Z
dc.date.issued1999en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThe globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insurance companies in the United Kingdom and Australia provide scope for the examination of the usefulness of the financial statements of life insurance companies in South Africa, by investigating the extent and adequacy of disclosure (as proxies for usefulness) by such companies in terms of local and international benchmarks.en_ZA
dc.identifier.apacitationWest, D. (1999). <i>A review of disclosure in the annual financial reports of life insurance companies in South Africa</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/9906en_ZA
dc.identifier.chicagocitationWest, Darron. <i>"A review of disclosure in the annual financial reports of life insurance companies in South Africa."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 1999. http://hdl.handle.net/11427/9906en_ZA
dc.identifier.citationWest, D. 1999. A review of disclosure in the annual financial reports of life insurance companies in South Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - West, Darron AB - The globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insurance companies in the United Kingdom and Australia provide scope for the examination of the usefulness of the financial statements of life insurance companies in South Africa, by investigating the extent and adequacy of disclosure (as proxies for usefulness) by such companies in terms of local and international benchmarks. DA - 1999 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 1999 T1 - A review of disclosure in the annual financial reports of life insurance companies in South Africa TI - A review of disclosure in the annual financial reports of life insurance companies in South Africa UR - http://hdl.handle.net/11427/9906 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/9906
dc.identifier.vancouvercitationWest D. A review of disclosure in the annual financial reports of life insurance companies in South Africa. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 1999 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9906en_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.titleA review of disclosure in the annual financial reports of life insurance companies in South Africaen_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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