Title page for ETD etd-10252010-232614
Koppeschaar, Zanne Ronelle URN
Gedifferensieerde verslagdoening in Suid-Afrika (Afrikaans)
information in financial statements
AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansi�le stand, prestasie en veranderinge in die finansi�le stand van �n onderneming wat nuttig is vir �n verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermo� van rekeningkundige inligting in finansi�le state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansi�le state in Suid-Afrika te voldoen.
Die studie behels �n omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansi�le state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansi�le state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansi�le instellings, asook �n onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is.
Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansi�le state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansi�le state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansi�le state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien.
ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small company�s financial statements in South Africa.
The study includes a comprehensive opinion survey of needs for users of small company�s financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small company�s financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS).
The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small company�s financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small company�s financial statements require that the current reporting standards be reduced and simplified in order to address the users� specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users.
Please cite as follows: Koppeschaar, ZR 2009, Gedifferensieerde verslagdoening in Suid-Afrika, DCom thesis, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-10252010-232614