“For South African companies to attract foreign investment; To provide credibility to the financial statements of South African companies in the global market; and To do away with the need for dual listed entities to prepare financial statements in accordance with more than one set of accounting standards.”
c) Para evitar la obligación de las empresas que cotizan en varios mercados de elaborar sus estados financieros con arreglo a más de un conjunto de normas de contabilidad. "