Now showing items 1-10 of 32
Rwandan corporate reporting and international requirements.
Literature suggests that countries should adopt the International Financial Reporting Standards and the worldwide recommended narrative reporting in annual reports. However, in developing countries, a range of prerequisites ...
South African deferred tax practices within the context of positive and normative accounting theories.
The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four ...
The South African tax implications of Black Economic Empowerment transactions [electronic resource]
The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ...
Trusts and offshore trusts.
No abstract available.
The nature and extent of non-financial disclosure in the South African mining industry.
Non-financial disclosures are of considerable interest and importance to the reporting world and decision making. However, many companies fail to disclose adequate information on their non-financial matters. The lack of ...
An analysis of the South African Revenue Services' recognition of unmarried partners as spouses.
The focus of this study is on the criteria and processes used by the South African Revenue Services (SARS) in recognising spouses in permanent, unmarried unions. In theoretically positioning this focus, four possible ...
The impact of the business purpose test on section 103(1)
The aim of this collection of essays is to provide a detailed and critical commentary on and analysis of the legislation and case law relating to the impact of the 'business purposes test' on section 103(1) of the ...
An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure.
Tax implications of a credit agreement.
The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of a credit agreement, based on current legislation, case law and practice as applied by the Commissioner. The ...