Output 2006
Research articles in refereed specialist journals
Meditari: Accountancy Research
Article Title
Venter ER, Stiglingh M: 2006. Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits. 14 (2).
de Swardt RD, Oberholzer R: 2006. Digitised products: How compliant is South African value-added tax?. 14 (1), pp 15-28.
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. 14 (1), pp 103-120.
Meyer-Pretorius MC, Wolmarans HP: 2006. The unit trust industry in South Africa from 1965 to June 2005: Are investors better off?. 14 (1), pp 49-67.
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