Title page for ETD etd-10252010-232614


Document Type Doctoral Thesis
Author Koppeschaar, Zanne Ronelle
URN etd-10252010-232614
Document Title Gedifferensieerde verslagdoening in Suid-Afrika (Afrikaans)
Degree DCom
Department Accounting
Supervisor
Advisor Name Title
Prof C Koornhof Supervisor
Keywords
  • changes in the financial position
  • financial performance
  • IFRS for SMEs
  • inligtingsbehoeftes
  • ekonomiese besluite
  • rekeningkundige verslagdoening
  • information in financial statements
Date 2010-09-01
Availability unrestricted
Abstract
AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiŽle stand, prestasie en veranderinge in die finansiŽle stand van ín onderneming wat nuttig is vir ín verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermoŽ van rekeningkundige inligting in finansiŽle state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansiŽle state in Suid-Afrika te voldoen.

Die studie behels ín omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansiŽle state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansiŽle state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansiŽle instellings, asook ín onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is.

Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansiŽle state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansiŽle state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansiŽle state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien.

ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small companyís financial statements in South Africa.

The study includes a comprehensive opinion survey of needs for users of small companyís financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small companyís financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS).

The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small companyís financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small companyís financial statements require that the current reporting standards be reduced and simplified in order to address the usersí specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users.

© 2009 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Koppeschaar, ZR 2009, Gedifferensieerde verslagdoening in Suid-Afrika, DCom thesis, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-10252010-232614 / >

D10/686/ag

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