Browsing Research Articles (Accounting) by Subject "AC 501"

Now showing items 1-3 of 3

Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits

Venter, Elmar Retief; Stiglingh, M. (Madeleine) (School of Accounting Sciences, UP, 2006)

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 ...
Recognising a deferred tax asset for unused STC credits in compliance with international financial reporting standards – Is the consensus in AC 501 correct?

Venter, Elmar Retief; Stiglingh, M. (Madeleine) (College of Economic and Management Sciences, University of South Africa, 2007-04)

In the past, South African companies did not recognise an asset for unused STC credits. AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, which is effective for annual accounting periods beginning on or after ...
Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework : a comparison

Venter, Elmar Retief; Stiglingh, M. (Madeleine) (School of Accounting Sciences, UP, 2006)

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 ...

Now showing items 1-3 of 3

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