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Journal Articles

Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits

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E.R. Venter, M. Stiglingh
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2006) 14 (2): 83–95.
https://doi.org/10.1108/10222529200600014
Published: 01 October 2006
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Journal Articles

Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: a comparison

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E.R. Venter, M. Stiglingh
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2006) 14 (1): 103–120.
https://doi.org/10.1108/10222529200600007
Published: 01 April 2006
View article titled, Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: a comparison
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Journal Articles

The source of a debt defeasance receipt

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M. Stiglingh, M.M.A. Biemans
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2003) 11 (1): 199–220.
https://doi.org/10.1108/10222529200300013
Published: 01 April 2003
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Journal Articles

Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening

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M. Stiglingh, J.F.M. Kotzé
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 187–208.
https://doi.org/10.1108/10222529200200010
Published: 01 April 2002
View article titled, Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening
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