Details

Autor(en) / Beteiligte

• Terblanche, Andries Bernardus

Titel

Bedryfskapitaal: 'n Alternatiewe Klassifikasie

Ort / Verlag

ProQuest Dissertations Publishing

Erscheinungsjahr

2014

Link zum Volltext

• ProQuest

Quelle

ProQuest Dissertations & Theses A&I

Beschreibungen/Notizen

• This study examines the usefulness of the working capital classification in balance sheets. The following aspects were discussed: (a) The development in exposition of balance sheets. (b) The origination of the classification of assets including the development of the distinction between fixed and circulating capital. (c) The investigation and analysis of criticism from all dimension levelled against the classification. (d) Suggestions by other thinkers to improve the classification. The design of an alternative classification model given the prerequisites of statement of Financial Accounting Concepts No. 2. (e) the furnishing of additional information with predictive values in a digestible, userfriendly manner. (f) The usage of real and net realisable values in annual financial statement. (g) The auditor's role with regard to the additional information.