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Showing 10 out of a total of 16 results for collection: Research Articles (Accounting).
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Unused STC credits : is AC 501 bullet proof?
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2007-04
)
Accounting for arrangements - Part 1
Venter, Elmar Retief
;
Tomes, Tania
(
South African Institute of Chartered Accountants
,
2006-07
)
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2006
)
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
)
Subsidiaries acquired exclusively with a view to resale - a new approach
Tomes, Tania
;
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2005-11
)
Loyalty programmes : defer revenue or provide for costs?
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2007-01
)
US vs the World, a taxing issue
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2005-01
)
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
)
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
)
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
)
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Author
Venter, Elmar Retief (16)
Stiglingh, M. (Madeleine) (7)
Tomes, Tania (3)
Smith, Christelle (2)
Von Well, Rieka (2)
De Villiers, Charl Johannes (1)
Hsiao, Pei-Chi Kelly (1)
Van Eck, Lanise (1)
Subject
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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Date Issued
2020 - 2021 (3)
2010 - 2019 (1)
2005 - 2009 (12)
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