A survey of the accuracy of reporting and the extent of compliance to the disclosure provisions of AC101 by industrial companies listed in the Johannesburg Securities Exchange

Jarana, Vuyani (2004-12)

Thesis (MBA)--Stellenbosch University, 2004.

Thesis

ENGLISH ABSTRACT: This study examines the extent to which the industrial companies listed in the Johannesburg Securities Exchange complied with the disclosure provisions of the Accounting Standards AC101 when publishing their financial statements for the years 2000 to 2002. This study further evaluates the accuracy of the reporting of the salaries and wages as presented in their Value Added Statements. Published financial statements for the years 2000 to 2002 of more than 160 companies were analysed and evaluated. The study also identifies companies that did not disclose staff costs and directors' emoluments in their financial statements as well as those companies that reported the labour portion of their wealth distribution accurately in their Value Added Statements.

AFRIKAANSE OPSOMMING: Die studie dek die mate waarin genoteerde industriële maatskappye op die Johannesburgse Effektebeurs voldoen het aan die openbaarmakingsvereistes van die Rekeningkundige Standaarde RE101 ten opsigte van hul finansiële state soos van 2000 tot 2002 gepubliseer. Die studie let verder ook op die akkuraatheid van die verslaggewing van salarisse en lone in die Toegevoegdewaardestate. Gepubliseerde finansiële state vir die jare 2000 tot 2002 van meer as 160 maatskappye is ontleed en geëvalueer. Die studie identifiseer ook daardie maatskappye wat nie salariskoste en direkteursvergoeding in hul finansiële state geopenbaar het nie, sowel as diegene wat hul salarisse korrek in die Toegevoegdewaardestate openbaar het.

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