Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor
Study project (MAcc)--Stellenbosch University, 2002.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | af_ZA |
| Published: |
Stellenbosch : Stellenbosch University
2012
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613758796333056 |
|---|---|
| access_status_str | Open Access |
| author | Steenkamp, L. P |
| author2 | Van Schalkwyk, C. J. |
| author_browse | Steenkamp, L. P Van Schalkwyk, C. J. |
| author_facet | Van Schalkwyk, C. J. Steenkamp, L. P |
| author_sort | Steenkamp, L. P |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Study project (MAcc)--Stellenbosch University, 2002. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/52766 |
| institution | Stellenbosch University (South Africa) |
| language | af_ZA |
| last_indexed | 2026-06-10T12:41:14.564Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/52766 Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor Steenkamp, L. P Van Schalkwyk, C. J. Stellenbosch University. Faculty of Economic and Management Sciences. School of Accounting. Financial statements Stocks -- Accounting Corporate profits -- Accounting Dissertations -- Accountancy Theses -- Accountancy Study project (MAcc)--Stellenbosch University, 2002. ENGLISH ABSTRACT: Earnings per share and headline earnings per share are two popular performance measures, in spite of a number of shortcomings. This assignment argues that an additional performance measure ought to be disclosed in the financial statements, namely maintainable earnings. The objective of maintainable earnings is to give an indication of the core earnings of the company, excluding the effect of non-recurring items that are not expected to influence the financial results in future years. The reason for this performance measure is mainly based on the needs of the users of financial statements and the application that it finds in their analises. There is circumstancial evidence that shows that users want an indication of maintainable earnings per share. It is also argued that the disclosure of maintainable earnings is in the interest of the users of financial statements, as they do not necessarily have the knowledge or time to make the necessary calculations for themselves. The recommendations made are, among others, that non-recurring items be excluded from the calculation of headline earnings and that changes in accounting estimates be done retrospectively. Recommendations for comprehensive disclosure are also made to be of help in the evaluation of earnings. AFRIKAANSE OPSOMMING: Verdienste per aandeel en wesensverdienste per aandeel is twee gewilde prestasiemaatstawwe, ten spyte van 'n aantal tekortkominge. Hierdie werkstuk lewer 'n betoog dat 'n addisionele maatstaf in die finansiële state geopenbaar behoort te word, naamlik handhaafbare verdienste. Die doelstelling van handhaafbare verdienste is om 'n aanduiding te gee van die kernverdienste van 'n maatskappy, geskei van die effek van eenmalige items wat na verwagting nie die resultate in toekomstige jare sal beïnvloed nie. Die beweegrede vir so 'n maatstaf word in hoofsaak gebaseer op die behoeftes van gebruikers van finansiële state en die aanwending wat dit in hul analises kan vind. Daar is omstandigheidsgetuienis wat daarop dui dat gebruikers In aanduiding verlang van die handhaafbare verdienste per aandeel. Daar word ook In betoog gelewer dat die openbaarmaking van handhaafbare verdienste in die belang van gebruikers is, aangesien die moontlikheid bestaan dat gebruikers nie noodwendig die kennis of tyd het om self so In berekening te maak nie. Die voorstelle wat gemaak word, behels onder andere die uitsluiting van eenmalige items uit die berekening van handhaafbare verdienste en dat veranderinge in rekeningkundige ramings terugwerkend aangepas behoort te word. Daar word ook voorstelle gemaak vir omvattende openbaarmaking ten einde die oorweging van verdienste te vergemaklik. Masters 2012-08-27T11:35:08Z 2012-08-27T11:35:08Z 2002-03 Thesis http://hdl.handle.net/10019.1/52766 af_ZA Stellenbosch University 115 p. application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Financial statements Stocks -- Accounting Corporate profits -- Accounting Dissertations -- Accountancy Theses -- Accountancy Steenkamp, L. P Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title | Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title_full | Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title_fullStr | Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title_full_unstemmed | Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title_short | Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| title_sort | die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor |
| topic | Financial statements Stocks -- Accounting Corporate profits -- Accounting Dissertations -- Accountancy Theses -- Accountancy |
| url | http://hdl.handle.net/10019.1/52766 |
| work_keys_str_mv | AT steenkamplp dieargumentetengunstevandiestandaardstellingvanhandhaafbareverdiensteenriglynedaarvoor |