Deferred tax and long-term insurers
| dc.contributor.author | Stiglingh, M. (Madeleine) | |
| dc.contributor.author | Koornhof, Carolina, 1959- | |
| dc.date.accessioned | 2009-08-03T13:21:08Z | |
| dc.date.available | 2009-08-03T13:21:08Z | |
| dc.date.issued | 2000-03 | |
| dc.description.abstract | Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular. | en_US |
| dc.identifier.citation | Stiglingh, M & Koornhof, C 2000, 'Deferred tax and long-term insurers', Accountancy SA, pp. 16-19. [http://www.accountancysa.org.za/] | en_US |
| dc.identifier.issn | 0258-7254 | |
| dc.identifier.uri | http://hdl.handle.net/2263/10899 | |
| dc.language.iso | en | en_US |
| dc.publisher | South African Institute of Chartered Accountants | en_US |
| dc.rights | South African Institute of Chartered Accountants | en_US |
| dc.subject | Tax liabilities | en_US |
| dc.subject | Long-term insurers | en_US |
| dc.subject | Income Tax Act | en_US |
| dc.subject | IC 102 on Income Taxes | en_US |
| dc.subject | Funds surpluses | en_US |
| dc.subject | Fund deficits | en_US |
| dc.subject | Deferred tax assets | en_US |
| dc.subject | Asset revaluation | en_US |
| dc.subject | Tax law | en_US |
| dc.subject | Business | en_US |
| dc.subject.lcsh | Deferred tax | en |
| dc.title | Deferred tax and long-term insurers | en_US |
| dc.type | Article | en_US |