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• (author = "Venter, Elmar R.")
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Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework : a comparison

Author(s) : Venter, Elmar R. , Stiglingh, M. (Madeleine)
Description : South African companies have, in the past, not recognised an asset for unused Secondary Tax on Companies ("STC") credits. AC 501, Accounting for "Secondary Tax on Companies (STC)", which is effective for annual periods beginning on or after 1 January 2004, now requires South African companies to rec...
Repository : University of Pretoria Research Repository (UPSpace) , View repository documents
Language(s) : English
Subject(s) : AC 501 , AC 303 , Dividends , IAS 12 (AC 102) , Secondary Tax on Companies , Unused Secondary Tax on Companies credits , Deferred tax -- South Africa , Dividends -- South Africa
Publisher(s) : School of Accounting Sciences, UP
Contributor(s) :
Source(s) :
Publication Date(s) : 2007-06-14