Global ETD Search
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Showing 1 to 2 of 2 for “"Statement of Financial Accounting Standards (SFAS)"”.
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An Examination of the Usefulness of Segment Information for Assessing the Operating Risk of the Firm
The primary objective of this research is to evaluate the usefulness of segment information, as required by Statement of Financial Accounting Standards (SFAS) No.14, in assessing the operating risk of the firm. Specifically this research empirically evaluates whether a segment operating risk …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), …