Kritiese beskouing van die kontantvloeistaat as element van finansiële verslagdoening irchner, J. H. (Johannes Hendrik), 1946- ( 1995-06 ) Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op An evaluation of the co-operative business model within the context of the Global Reporting Initiative Marné du Toit Hons BCom (Managerial Accounting)
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