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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
)
The extent of compliance with income tax presentation and disclosure requirement in the financial statements of companies in South Africa
Meyer, Christelle
;
Stiglingh, M. (Madeleine)
;
Venter, Elmar Retief
(
Inderscience
,
2006-12
)
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Author
Stiglingh, M. (Madeleine) (2)
Venter, Elmar Retief (2)
Meyer, Christelle (1)
Subject
Accounting -- Standards -- South Africa (2)
Deferred tax -- South Africa (2)
IAS 12 (2)
AC 303 (1)
AC 501 (1)
Deferred Tax (1)
Deferred tax (1)
Disclosure (1)
Disclosure in accounting -- South Africa (1)
Distributed rate of tax (1)
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Date Issued
2006 (1)
2007 (1)
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