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Browsing Research Articles (Accounting) by Subject "IAS 12"
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(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 ...
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(South African Institute of Chartered Accountants, 2006-10)Recent circular issued by SAICA, Circular 1/2006, Disclosures in relation to deferred tax, recognizes that the debate surrounding paragraph 51 of IAS 12 (AC 102) has focused particularly on measuring deferred tax in relation ...
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(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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(South African Institute of Chartered Accountants, 2005-01)As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...
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