Browsing Research Articles (University of Pretoria) by Subject "IASB Framework"

Now showing items 1-2 of 2

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)

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 ...
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)

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 ...

Now showing items 1-2 of 2

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