Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Accounting
Venter, ER
BCom(Pret) BCom (Hons) (Rek) (Pret) MCom (Belasting)(Pret) BCom Hons (Fin Bestuur)(Pret) - Senior Lecturer
Contact Details
Research Output
Contact Details:
Telephone number: 012 420 5519
Fax number: 012 362 5142
E-mail address: elmar.venter@up.ac.za
Research Output:
Research articles in refereed specialist journals:
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.
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.
Papers in refereed, published conference proceedings:
Stiglingh M, Venter ER: 2006. The recognition of a deferred tax asset for unused STC credits in terms of International Financial Reporting Standards - Is the consensus in AC 501 correct?. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with IFRS income tax disclosure requirements in financial statements of companies in SA. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 620-645.
Venter ER, Stiglingh M: 2006. The probability recognition criterion in relation to the recognition of the income tax consequences of dividends and deferred tax assets for unused STC credits. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 978-989.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with income tax presentation and disclosure requirements in the financial statements of companies in South Africa. In Global Business & Economics Anthology, Volume II, Business & Economics Society International, pp 83--95.
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