State of IFRS in Namibia.

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dc.contributor.authorMaliti, Paul
dc.date.accessioned2010-12-06T06:58:39Z
dc.date.available2010-12-06T06:58:39Z
dc.date.issued2009
dc.descriptionPaper presented at the IFRS Namibia Workshop, 2009, Windhoek Namibia.en_US
dc.description.abstractThis paper looks at the extent of adoption and subsequent compliance with IFRS in Namibia. It is based on undergraduate researches undertaken by students of the NUST, in their final year of study for the Bachelor of Technology in Accounting and Finance. The main problems that were researched included the following: The assumption that IFRS are not appropriate and therefore, should not be applicable to small economies like that of Namibia; That adoption of IFRS is an expensive venture because they require special skills in accounting; That IFRS do not add value to financial statements. The objectives of the various investigations included: Reasons for non-adoption of certain IFRS; Problems associated with adoption of IFRS; Benefits, if any, arising from adoption of IFRS; Conclusions and recommendations. The researches covered both financial and non-financial entities, reporting entities and their external auditors. However the studies were limited in scope due to lack of funding and limited time.en_US
dc.identifier.citationMaliti, P. (2009). State of IFRS in Namibia. Johannesburg: IIR Training.en_US
dc.identifier.urihttp://hdl.handle.net/10628/206
dc.language.isoenen_US
dc.publisherInstitute for International Research (IIR).en_US
dc.subjectInternational Financial Reporting Standards Workshop, 2009, Windhoeken_US
dc.subjectFinancial reporting standards - Namibiaen_US
dc.subjectIFRS Workshop, 2009, Windhoeken_US
dc.titleState of IFRS in Namibia.en_US
dc.typeArticleen_US

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