Beskrywende Rekeningkunde (Book, 9th edition)

This text gives authority to its authors' recognition of the need to standardize accounting practices without treating accounting statements, guidelines or opinions as "accounting recipes". Adopting a critical viewpoint, they examine the theories giving rise to the publication of such statements and guidelines. The text illustrates certain aspects of South African accounting statements and guidelines. It also gives background information on controversial issues and discusses theoretical developments.