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Browsing Research Articles (Taxation) by Subject "Secondary tax on companies"

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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 ...

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