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Browsing Research Articles (Taxation) by Subject "IAS 12 (AC 102)"

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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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