Deferred tax and long-term insurers
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Date
Authors
Stiglingh, M. (Madeleine)
Koornhof, Carolina, 1959-
Journal Title
Journal ISSN
Volume Title
Publisher
South African Institute of Chartered Accountants
Abstract
Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
Description
Keywords
Tax liabilities, Long-term insurers, Income Tax Act, IC 102 on Income Taxes, Funds surpluses, Fund deficits, Deferred tax assets, Asset revaluation, Tax law, Business
Sustainable Development Goals
Citation
Stiglingh, M & Koornhof, C 2000, 'Deferred tax and long-term insurers', Accountancy SA, pp. 16-19. [http://www.accountancysa.org.za/]