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An analysis of the disclosure of financial instruments by selected companies on the JSE Limited

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dc.contributor.author Haji, A.M.
dc.contributor.author Marx, B.
dc.contributor.author Coetsee, D.
dc.contributor.other Central University of Technology, Free State, Bloemfontein
dc.date.accessioned 2015-10-05T11:27:08Z
dc.date.available 2015-10-05T11:27:08Z
dc.date.issued 2014
dc.date.issued 2014
dc.identifier.issn 16844998
dc.identifier.uri http://hdl.handle.net/11462/652
dc.description Published Article en_US
dc.description.abstract The financial crisis of the 21st century arising from the credit and sub-prime crisis has resulted in the accounting for financial instruments being placed under intense scrutiny. In reaction to this, the International Accounting Standards Board commenced a comprehensive review of financial instruments and the related accounting standards. This article analyses the disclosure of financial instruments by performing a literature review of the principles underlying financial instruments disclosure, followed by an empirical study of the current practices of the disclosure of financial instruments by selected companies on the JSE Limited. This article indicates that in certain aspects of the disclosure practices related to financial instruments, the "through the eyes of management" approach is not followed in the companies selected - a principle established in International Financial Reporting Standard 7 (IFRS 7). en_US
dc.format.extent 101 617 bytes, 1 file
dc.format.mimetype Application/PDF
dc.language.iso en_US en_US
dc.publisher Journal for New Generation Sciences, Vol 12, Issue 1: Central University of Technology, Free State, Bloemfontein
dc.relation.ispartofseries Journal for New Generation Sciences;Vol 12, Issue 1
dc.subject Financial instruments disclosure en_US
dc.subject Financial crisis en_US
dc.subject IFRS 7 en_US
dc.subject Fair presentation en_US
dc.subject Financial reporting en_US
dc.title An analysis of the disclosure of financial instruments by selected companies on the JSE Limited en_US
dc.type Article en_US
dc.rights.holder Central University of Technology, Free State, Bloemfontein


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