Browsing Research Articles (Taxation) by Subject "Accounting -- Standards -- South Africa"

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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)

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 ...
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 ...

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