Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits
Year of publication: |
2006
|
---|---|
Authors: | Venter, E.R. ; Stiglingh, M. |
Published in: |
Meditari Accountancy Research. - Emerald Group Publishing Limited, ISSN 1022-2529, ZDB-ID 2260336-0. - Vol. 14.2006, 2, p. 83-95
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | AC 501 | IASB Framework | IAS 12 | IFRS | Probable secondary tax on companies |
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