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South African Journal of Accounting Research Volume 14, 2000 - Issue 1
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Original Articles

Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa

S BakerSouth African Breweries
&
G K EveringhamDepartment of Accounting, University of Cape TownCorrespondence[email protected]
Pages 21-34 | Received 01 Aug 1999, Accepted 01 May 2000, Published online: 03 Jun 2015

References

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  • Financial Accounting Standards Board (1984). Statement of Financial Accounting Standards No 80. Accounting for futures contracts, August, Stamford: Connecticut.
  • Financial Accounting Standards Board (1991). Statement of Financial Accounting Standards No 107. Disclosures about fair value about financial instruments, December, Stamford: Connecticut.
  • Financial Accounting Standards Board (1998). Statement of Financial Accounting Standards No 133. Accounting for derivative instruments and hedging activities, June, Stamford: Connecticut.
  • International Accounting Standards Committee (1994). Exposure Draft E48, Financial Instruments, January, London.
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  • Siegel, S and N.J. Castellan, Jr (1988). Non-parametric Statistics for the Behavioural Sciences. 2nd Edition, McGraw Hill.
  • South African Futures Exchange (1996). Annual Report.
  • South African Futures Exchange (1997). Rules of the South African Futures Exchange as amend, Johannesburg.
  • South African Institute of Chartered Accountants, Statement AC125 (1997). Financial instruments: disclosure and presentation, August.
  • South African Institute of Chartered Accountants, Exposure Draft 126 (1998). Financial instruments: recognition and measuremen, July.
  • Wallace, R.S.O. and C.J. Mellor (1988). Non-response bias in mail accounting surveys: a pedagogical extension, British Accounting Review, 22:283–288.

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