School of Accountancy
This Department was known as the Department of Accounting until 27 June 2013.
Collections in this community
Recent Submissions
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The role of financial management training in developing skills and financial self-efficacy
(AOSIS Publishing, 2018-10-25)Background: Financial management is an essential management function for any small business. Short-term financial management is especially crucial for start-ups and established businesses. Owners of small businesses in ... -
Dividend cession and dividend distribution : the South African VAT implications
(AOSIS, 2017)An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another ... -
The perceptions of students and lecturers on the live streaming of lectures as an alternative to attending class
(HESA, 2018)Rising student numbers and unpredictable unrest situations on campuses in South Africa have begged for alternatives to (or substitutes for) physical class attendance to address these problems. This study aimed to test ... -
Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities
(HESA, 2018)Strong arguments are put forward in literature that teaching methods should be aligned with assessment practices in order to optimise the teaching-learning environment. The decision by the South African Institute of Chartered ... -
Share repurchases in the South African mining sector
(AOSIS, 2014)The purpose of this study was to obtain an overview of the share repurchase activities of companies listed in the mining sector of the JSE, and to determine the extent to which detail information of these share repurchases ... -
Consolidation of the number of treasury shares : the South African experience
(AOSIS, 2014)Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant ... -
The development of a measurement instrument to measure the quality of internet investor relations
(AOSIS, 2016)The purpose of this study was to develop a measurement instrument to measure the quality of Internet investor relations (IIR). This study will aid future research to examine IIR and provide guidance to companies in the ... -
Developments in the value-added efficiency of South African workers : an exploratory study
(AOSIS, 2015-12-31)Human capital efficiency (HCE) refers to an employee's ability to create value-added for his employer. The purpose of this study is to investigate the movement in HCE of the workers of South African listed companies over ... -
An investigation into the future of discretionary trusts in South Africa : an income tax perspective : part 2
(AOSIS, 2017-03)Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing ... -
The accounting treatment of credit card rewards programmes : a South African perspective (part III)
(AOSIS, 2017-10)Most credit card issuers offer their cardholders participation in a customer loyalty programme. Currently all credit card rewards programmes fall within the scope of IFRIC 13. For annual reporting periods beginning on ... -
The accounting treatment of credit card rewards programmes : a South African perspective (part II)
(AOSIS, 2017-06)Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ... -
An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies
(AOSIS Publishing, 2018)Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016. Country-by-country reporting will be applicable to all MNEs ... -
The accounting treatment of credit card rewards programmes : a South African perspective (part I)
(AOSIS, 2017-04)Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance ... -
An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers
(AOSIS, 2015-04)The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes ... -
An investigation into the future of discretionary trusts in South Africa - an income tax perspective
(AOSIS, 2014-10)Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several ... -
The effect of the new revenue standard on client loyalty programmes
(AOSIS, 2014-07)The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give ... -
Inkomstebelastinghantering van korting ontvang in die hande van 'n nie-handeldrywende persoon
(AOSIS, 2014-04)For income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, ... -
Belasting op toegevoegde waarde : gevolge van klientelojaliteits-programtransaksies vir verskaffers
(AOSIS, 2013-10)Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has ... -
The accounting treatment of single-company client loyalty programme transactions
(AOSIS, 2013-10)Client loyalty programmes have been prevalent in South Africa since the 1980s, but the popularity of these programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently ... -
Inkomstebelastinghantering van klientelojaliteitsprogram-transaksies in Suid-Afrika
(AOSIS, 2012-10)Client loyalty programmes are a common phenomenon in the South African market and, although prevalent in South Africa since the 1980s, the South African Revenue Service has issued no guidance on the income tax treatment ...
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