Transcripts, conventional thematic and document analysis, were used to analyse data. Empirical findings revealed that the selected organisation's financial reporting practices were not fully prepared under the International Financial Reporting Standards for small and medium enterprises (IFRS for...
Corporate sustainability encompasses the business practices that keep a business going and perpetuate its success. More specifically, it involves the coordination and management of environmental, social and financial demands to ensure a business is responsible, ethical and continually successful. Sustainability...
Moreover, since 2013 the proportional method has largely been abandoned. In addressing accounting for joint ventures, theInternational Financial Reporting Standards(IFRS) sought to eliminate inconsistencies in the reporting of "joint arrangements," which the IFRS classifies as either "joint operatio...
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