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Original Articles

Basic Financial Statements: Objectives, Categories, Principles and Presentation

Pages 19-32 | Published online: 03 Jun 2015

Bibliography

  • Hawkins D.F., Toward the new balance sheet, Accountancy S.A., March 1985, p 79–85.
  • Hendricksen E.S., Accounting Theory, fourth edition, Irwin, 1982. Mason, P., Cash Flow Analysis and the Funds Statement, Accounting Research Study no. 2, AICPA, 1961.
  • McCarthy Group Limited Annual Report, Durban, 1986.
  • Myers, J.B., The Critical Event in the Recognition of Net Profit, The Accounting Review, October 1959, p. 528–532.

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