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Research

Differential reporting

  • The development of financial reporting for SMEs in South Africa: Implications of recent and impending changes - Lesley Stainbank University of KwaZulu-Natal, South Africa.
  • The need for and development of differential financial reporting globally - M.E. Greef, University of Johannesburg South Africa.
  • IFRS for SMEs in South Africa - a giant leap for accounting, but too big for smaller entities in general HA van Wyk J Rossouw Centre for Accounting University of the Free State.

Independent review

  • Survey on the provision of alternative assurance and related services across Europe - Survey performed by the European Federation of Accountants 2009

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