Essensiële agtergrondkennis van die konsepsuele raamwerk: ’n Opvallende leemte in die Ovkom-leerplan

Click to increase image sizeClick to decrease image size

When evaluating the contents of the new Ercom syllabus, It is apparent that the student will not be able to grasp the real meaning and value of the conceptual framework project properly without a thorough knowledge of its historical background. This background knowledge will undoubtedly equip the student with a new perspective of the historical dimension of financial reporting, and essential element for appreciation of modern developments In financial report.

Additional information

Notes on contributors

E. Saenger

Elmarie Saenger is Senior Lektrise in Rekeningkunde aan die Universiteit van Suid-Afrika.