Descriptive Accounting Author:Q. Vorster, WA. Joubert, M. Koen, Koornhof C. This authors of this text recognize the need to standardize accounting practices without treating accounting statements, guidelines or opinions as "accounting recipes". Adopting a critical viewpoint, they examine the theories giving rise to the publication of such statements and guidelines. They aim to illustrate certain aspects of South African... more » accounting statements and guidelines and give background information on controversial issues and discuss theoretical developments.« less