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Browsing Research Articles (Taxation) by Author "Venter, Elmar Retief"
Now showing items 1-8 of 8
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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 ...
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Meyer, Christelle; Stiglingh, M. (Madeleine); Venter, Elmar Retief (Inderscience, 2006-12)Over the last few years a number of changes have been noted in the South African accounting profession. An improvements project was undertaken by the International Accounting Standards Board that changed a number of ...
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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 ...
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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 ...
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Stiglingh, M. (Madeleine); Venter, Elmar Retief; Penning, Ilinza; Smit, Anna-Retha; Schoeman, Anculien; Steyn, Theunis Lodewikus (Routledge, 2017)As a result of increased regulatory focus on a number of firms‟ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate ...
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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 ...
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Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2007-04)On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
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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 ...
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