Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Accounting
Research articles in refereed specialist journals
Journal Title
Venter ER, Tomes T: 2006. Accounting for arrangements - Part 1. Accountancy SA, / July, pp 12-14.
Venter ER, Tomes T: 2006. Accounting for arrangements - part 2. Accountancy SA, / August, pp 22-26.
Venter ER, von Well R: 2006. The big question on deferred tax: 0%, 14.5% or 29% - Part 1. Accountancy SA, / September, pp 11-15.
Venter ER, von Well R: 2006. The big question on deferred tax: 0%, 14.5% or 29% - Part 2. Accountancy SA, / October 2006, pp 20-25.
Coetzee SA: 2006. Accounting for settlement discount: The international approach. Accountancy SA, / July, pp 20-21.
Coetzee SA: 2006. Fund accounting by non-profit entities. Accountancy SA, / June, pp 24-26.
Venter ER: 2006. Loyalty Programmes: Defer Revenue or provide for costs?. Accountancy SA, / December, pp 11-12.
Venter ER, Stiglingh M: 2006. Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: A comparison. Meditari: Accountancy Research, 14 (1), pp 103-120.
Venter ER, Stiglingh M: 2006. Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits. Meditari: Accountancy Research, 14 (2).
Venter ER, Stiglingh M: 2006. The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards. SA Journal of Accounting Research, 20 (1), pp 83-118.
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