Publisher's Synopsis
Discosure requirements for South African companies have multiplied in recent years, mainly due to the increasing pace at which statements of generally accepted accounting practice have been issued. Practising accountants must also be conversant with disclosure requirements for close corporations, while at the other end of the spectrum, listed companies must adhere to the directives issued from time to time by the Johannesburg Stock Exchange.;"Corporate Reporting" summarizes these various requirements. The text includes specimen financial statements for public and private companies and close corporations, and a checklist of disclosable items.