This paper finds limited use of fair value by JSE Top 40 companies. On average, only 184 assets and liabilities make use of fair value each year and this has not changed significantly over time. Most fair value use is by the financial services industry (41%) and for financial instruments ...
This study is thus aimed at determiningthrough a survey, whether the largest firms in South Africa, specifically those included inthe JSE/FTSE Top 40 index, are using ROV. Based on the results of the survey, it isconcluded that firms generally do not use ROV as only nine percent of the ...
.% External Internal %% %% % CON % % % %% FS IND TMT : .% .% % Development areas for companies to consider With two-thirds of the current cohort of CFOs being internal appointees, many JSE Top 40 companies appear to focus on finance talent management with an eye to CFO succession. ...
For the purposes of this study, the top companies were defined as the FTSE/JSE Top 40 Index companies. The supposition was that most companies, having been confronted with the King Code for almost six years, would be compliant to a large degree and will disclose their compliance. This was ...
There are several reasons why companies and universities are using BPMN: standard - BPMN is not owned by a certain enterprise but by an institution and the standard is supported by many software products, so users are less dependent on any particular vendor's products; simplicity - the ...
It is a framework for creating native desktop applications for companies or businesses using HTML, CSS, and JavaScript. It allows you to focus on the core part of the application and takes care of the hard part of the app itself with ease. It has self-hosted deployment and compatible with...
Ralph Aldis, portfolio manager at U.S. Global Investors, in this interview with Streetwise Reports, talks about movements in the gold market, why precious metals producers are doing better than explorers and developers, the funds that he manages and companies on his buy and sell list....
Here’s hoping the MLB lets other companies use logos when Topps’ license runs out in 2020. Karl Sep 6, 2017 Reply Looks like a big tongue is showing the players team logo david d Sep 6, 2017 Reply I sincerely hope that if anyone is reading this that works for Topps, that ...
The Effects of Labour Strikes on the Share Returns of JSE Top 40 CompaniesMaungwa, Moatlhodi RamogweraFerreira, SuneActa Universitatis Danubius: conomica
Because of the reliance on Level 2 and 3 inputs, the results suggest fair value is a costly measurement basis to implement in South Africa and frequently requires management judgement. The consequence is that many fair values are susceptible to bias and manipulation.Wayne van Zijl...