Browsing Taxation by Subject "Accounting -- Standards"

Browsing Taxation by Subject "Accounting -- Standards"

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  • The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2006)
    United States Generally Accepted Accounting Practice ("US GAAP") generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards ("IFRS") requires ...
  • US vs the World, a taxing issue 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2005-01)
    As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...