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Keywords: Scrip dividends
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (2): 109–123.
Published: 01 October 2004
...P. Olivier; I. DuRand Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends...
