South African Journal of Accounting Research, Volume 35, Issue 1 (2021)

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South African Journal of Accounting Research, Volume 35, Issue 1 (2021)

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Articles

Article
National digital taxes – Lessons from Europe
Stefanie Geringer
Pages: 1-19
Published online: 23 Mar 2020
AbstractforNational digital taxes – Lessons from Europe | Full Text | References | PDF (275.6 KB) | EPUB
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Article
The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective
Daniël Coetsee
Pages: 20-41
Published online: 01 Jun 2020
AbstractforThe underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective | Full Text | References | PDF (239.7 KB) | EPUB
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Article
Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports
Shelly Herbert & Mark Graham
Pages: 42-68
Published online: 07 Jul 2020
AbstractforApplication of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports | Full Text | References | PDF (2.7 MB) | EPUB
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Article
The normal tax consequences of home swaps for residents owning property in the Republic of South Africa
Magdel Zietsman & Andrea Herron
Pages: 69-86
Published online: 30 Oct 2020
AbstractforThe normal tax consequences of home swaps for residents owning property in the Republic of South Africa | Full Text | References | PDF (231.2 KB) | EPUB
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