Browsing Research Articles (Taxation) by Subject "Dividends"

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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)

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 ...
Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework : a comparison

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 ...
Unused STC credits : is AC 501 bullet proof?

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 ...

Now showing items 1-3 of 3

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