11 articles in this issue
Gideon Els
AbstractIn the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS 15
Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa
Sophia Brink
AbstractMost 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 treatment of customer loy... see more
Vandudzai Mbanda,Margaret Chitiga-Mabugu
AbstractPublic infrastructure investment is believed to be one of the key factors in addressing South Africa
Sebuhuzu Gisanabagabo,Harold Ngalawa
AbstractThe relationship between financial intermediation and economic growth has been under investigation for decades. Some studies have been conducted using panels of countries with or without similar characteristics while others have been carried out o... see more
Sanderson Abel,Pierre le Roux
AbstractThe study evaluates the nature of market structure, and the degree and determinants of market power in the Zimbabwean banking sector during the period 2009-2014. The study employs the Lerner Index approach method to assess the market power of bank... see more
Pieter Conradie,Derick de Jongh
AbstractThe purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will f... see more
Ezelda Swanepoel,J Esterhuysen,Gary van Vuuren,Ronnie Lotriet
AbstractCorporate strategies have been increasingly confronted with the need to measure and manage corporate reputation. Despite the importance associated with measuring and assessing reputational risk, the effectiveness of techniques that accomplish thes... see more
Gideon Botha,Elda du Toit
AbstractThe implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to adversely affect the profitability of the health care industry. This could force management to look at ways to bett... see more
Amanda Duvenhage,André Kruger
AbstractRetail property management teams neglect the influence of occupancy costs and the resultant profitability of different retail formats when assessing their decision to expand. The aim of this research was to provide an easy-to-understand profitabil... see more
Milton Segal
AbstractThe New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered. Effect... see more