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

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Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits

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 ...
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 ...

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