Browsing by UP Author "Koornhof, Carolina, 1959-"

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Browsing by UP Author "Koornhof, Carolina, 1959-"

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  • A balance sheet approach versus an income statement approach to financial reporting 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
    In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
  • Balancing general and professional education in the economic, financial and management sciences 
    Koornhof, Carolina, 1959-; University of Pretoria. Faculty of Economic and Management Sciences (2007-04-26)
    The purpose of this inaugural address is to present and analyse the assertion that tension exists between general and professional education in institutions of higher education and specifically in the Faculty of Economic ...
  • Bringing securitisation back onto the balance sheet 
    Koornhof, Carolina, 1959- (Butterworths, 1996-04)
    The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
  • Cash flow statements : is there room for improvement? 
    Koornhof, Carolina, 1959- (Juta, 1989)
    The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
  • Challenges confronting accountancy in the 21st century 
    Koornhof, Carolina, 1959- (Meditari, 1997)
    As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses ...
  • Congress update 
    Koornhof, Carolina, 1959- (Butterworths, 1998-02)
    Toward the end of October 1997 two important Accounting congresses took place in Paris, France. The first congress, the 8th World Congress of the International Association for Accounting Education and Research ...
  • Deferred tax and long-term insurers 
    Stiglingh, M. (Madeleine); Koornhof, Carolina, 1959- (South African Institute of Chartered Accountants, 2000-03)
    Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
  • Developing a framework for flexibility within organisations 
    Koornhof, Carolina, 1959- (Association for Professional Managers in South Africa, 2001-12)
    Recent research in Management Sciences has shown that flexibility is an essential characteristic of successful enterprises in a highly competitive and rapidly changing business environment (Kogut, 1985; Ansoff, 1988; ...
  • Enhancing the accountant's awareness of change 
    Gouws, Daan G.; Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1998)
    The business environment of the 1990s has been subjected to rapid and accelerated change. Times of change give rise to a more uncertain and complex environment in which businessess have to operate, but they also provide ...
  • Exposure draft 111 : the nature of temporary differences 
    Koornhof, Carolina, 1959- (Butterworths, 1998-04)
    In April1997 the South African Institute of Chartered Accountants issued a new exposure draft on Income Taxes. Exposure Draft 111 closely follows the International Accounting Statement 12 (revised) and forms part of ...
  • Financial flexibility and the assessment of future cash flows 
    Koornhof, Carolina, 1959- (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 1988)
    Information on financial flexibility is important to consider when projecting the cash flows of an enterprise. The level of financial flexibility can influence inter alia the risk profile, solvency and rate of return ...
  • The homological transfer research method revisited 
    Koornhof, Carolina, 1959- (Computer Society of South Africa, 1996)
    The Homological transfer method is a very efficient research method which is based on similarities between manufacturing, financial, educational, informational and other productive processes. The existence of these ...
  • How flexible is your company? 
    Koornhof, Carolina, 1959- (Accountancy and Finance Update, 2000)
    No abstract available.
  • Individual shareholders' understanding of the content of interim reports of South African listed retail companies 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Koornhof, Carolina, 1959-; Vorster, Q. (Quintus) (University of Pretoria, Department of Economics, 2015)
    A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users’ understanding of these reports. ...
  • The opinion of investors and lenders on red flags 
    Koornhof, Carolina, 1959-; Du Plessis, Danie E. (South African Institute of Chartered Accountants, 2002-02)
    Red flags are events, conditions, situational pressures, opportunities or personal characteristics that may cause management to commit fraud for company benefit or for personal gain. Lenders and investors require red flags ...
  • Postmodernism and accounting : mirror or myth? 
    Koornhof, Carolina, 1959-; De Villiers, Charl Johannes (Meditari Accountancy Research, 1999)
    Words such as postmodernism and postmodern have become part of our vocabulary and are used in everyday conversations. However, the underlying concepts and ideas are generally diffuse and defy concise definition and exact ...
  • Pre-incorporation contracts revisited 
    Jooste, Richard; Koornhof, Carolina, 1959- (Routledge, 1991)
    Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments ...
  • Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders 
    Koornhof, Carolina, 1959-; Du Plessis, Danie E. (School of Accounting Sciences, UP, 2000)
    There is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud remains an elusive goal. Red flagging is an ...
  • Report back 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
    The 18th annual congress of the European Accounting Association was held on 10 - 12 May 1995 in Birmingham in the United Kingdom. A total of 750 delegates from 51 different countries attended the congress and more ...
  • A systems approach to research inquiry in accounting : a research note 
    Koornhof, Carolina, 1959- (Faculty of Economic and Management Sciences, University of Pretoria, 2001-06)
    Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. ...