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Accounting for arrangements - Part 1
Venter, Elmar Retief
;
Tomes, Tania
(
South African Institute of Chartered Accountants
,
2006-07
)
Integrated reporting : background, measurement issues, approaches and an agenda for future research
De Villiers, Charl Johannes
;
Venter, Elmar Retief
;
Hsiao, Pei-Chi Kelly
(
Wiley
,
2017-12
)
Financial statement comparability in the extractive industry
Smith, Christelle
;
Venter, Elmar Retief
(
Emerald
,
2020-05
)
Substance and form adoption of International Financial Reporting Standards and financial statement comparability : evidence from South Africa
Smith, Christelle
;
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
World Scientific Publishing
,
2021-12
)
Unused STC credits : is AC 501 bullet proof?
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2007-04
)
Part 1 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-09
)
Accounting for arrangements - Part 2
Venter, Elmar Retief
;
Tomes, Tania
(
South African Institute of Chartered Accountants
,
2006-08
)
Loyalty programmes : defer revenue or provide for costs?
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2007-01
)
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
)
Subsidiaries acquired exclusively with a view to resale - a new approach
Tomes, Tania
;
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2005-11
)
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Author
Venter, Elmar Retief (15)
Stiglingh, M. (Madeleine) (7)
Tomes, Tania (3)
Smith, Christelle (2)
Von Well, Rieka (2)
De Villiers, Charl Johannes (1)
Hsiao, Pei-Chi Kelly (1)
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International accounting standards (6)
International Accounting Standards Committee Statements (6)
IAS 12 (4)
AC 501 (3)
Accounting -- Standards (3)
Deferred tax (3)
Deferred tax -- South Africa (3)
Dividends (3)
International Financial Reporting Standards (IFRS) (3)
Secondary Tax on Companies (3)
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2020 - 2021 (2)
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2005 - 2009 (12)
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