Stiglingh, M. (Madeleine)Koornhof, Carolina, 1959-2009-08-032009-08-032000-03Stiglingh, M & Koornhof, C 2000, 'Deferred tax and long-term insurers', Accountancy SA, pp. 16-19. [http://www.accountancysa.org.za/]0258-7254http://hdl.handle.net/2263/10899Focuses 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.enSouth African Institute of Chartered AccountantsTax liabilitiesLong-term insurersIncome Tax ActIC 102 on Income TaxesFunds surplusesFund deficitsDeferred tax assetsAsset revaluationTax lawBusinessDeferred taxArticle