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A review of disclosure in the annual financial reports of life insurance companies in South Africa
Includes bibliographical references.
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| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2014
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| _version_ | 1867613267180912640 |
|---|---|
| access_status_str | Open Access |
| author | West, Darron |
| author2 | Everingham, Geoff |
| author_browse | Everingham, Geoff West, Darron |
| author_facet | Everingham, Geoff West, Darron |
| author_sort | West, Darron |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9906 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:25.185Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/9906 A review of disclosure in the annual financial reports of life insurance companies in South Africa West, Darron Everingham, Geoff Accounting Includes bibliographical references. The globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insurance companies in the United Kingdom and Australia provide scope for the examination of the usefulness of the financial statements of life insurance companies in South Africa, by investigating the extent and adequacy of disclosure (as proxies for usefulness) by such companies in terms of local and international benchmarks. 2014-12-06T06:38:00Z 2014-12-06T06:38:00Z 1999 Master Thesis Masters MCom http://hdl.handle.net/11427/9906 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting West, Darron A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| thesis_degree_str | Master's |
| title | A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| title_full | A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| title_fullStr | A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| title_full_unstemmed | A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| title_short | A review of disclosure in the annual financial reports of life insurance companies in South Africa |
| title_sort | review of disclosure in the annual financial reports of life insurance companies in south africa |
| topic | Accounting |
| url | http://hdl.handle.net/11427/9906 |
| work_keys_str_mv | AT westdarron areviewofdisclosureintheannualfinancialreportsoflifeinsurancecompaniesinsouthafrica AT westdarron reviewofdisclosureintheannualfinancialreportsoflifeinsurancecompaniesinsouthafrica |