Meditari Accountancy Research: Volume 18 Issue 2

The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures

R. de Villiers

This paper explores the changing needs of employers and the business community in relation to the balance between technical and soft skills, such as communication skills, business…

A South African study comparing the effectiveness of computer‐based learning materials and face‐to‐face teaching

A.K. Halabi, A. Essop, T. Joosub, N. Padia, M. Vawda, Y. Yasseen

This paper compares the effectiveness of in‐house developed computer‐based learning (CBL) materials with face‐to‐face teaching. Two groups of higher education students were…

Empirical results of the accounting policies chosen by South African listed companies

J. Rossouw

Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events…

An examination of the due process in South Africa which led to the adoption of the draft International Financial Reporting Standard for Small and Medium‐sized Entities

L.J. Stainbank

Differential reporting was introduced in South Africa with the enactment of the Corporate Laws Amendment Act 24 2006. Since it was urgent that the standard‐setters provide limited…

Applying the Canadian “reasonable expectation of profit” test to a section 80M(1)(d) reportable arrangement

L‐A. Steenkamp

A section 80M(1)(d) reportable arrangement is defined in the Income Tax Act 58 of 1962, as amended, and contains the reasonable expectation of a pre‐tax profit requirement. Such…

The impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry: a critical analysis

P. van der Zwan, P. Nel

The Minerals and Petroleum Resources Royalty Act (MPRRA) became effective on 1 March 2010. This legislation may have a significant impact on employment, foreign investment and…