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• (author = "Venter, Elmar R.")
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Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits

Author(s) : Venter, Elmar R. , Stiglingh, M. (Madeleine)
Description : According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of companies re...
Repository : University of Pretoria Research Repository (UPSpace) , View repository documents
Language(s) : English
Subject(s) : Secondary Tax on Companies , Probable , IFRS , IAS 12 , IASB Framework , AC 501 , Deferred tax -- South Africa , Dividends -- South Africa
Publisher(s) : School of Accounting Sciences, UP
Contributor(s) :
Source(s) :
Publication Date(s) : 2007-06-14