...H.A. van Wyk; J. Rossouw According to generally accepted accounting practice, the objective of financial statements is to provide useful information to the primary user groups of such statements, regardless of the size of the entity. The primary users of the financial statements of SMEs...

... Accepted Accounting Practice. © Emerald Group Publishing Limited 2006 Annual report Accounting information Generally accepted accounting practice International Financial reporting standards Qualitative characteristics Standard‐setting The usefulness of corporate annual reports in South...

... 2000 Creative accounting Red flags Generally Accepted Accounting Practice Financial statement fraud Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders C Koornhof Department of Accounting and Finance University of Pretoria D du Plessis...