Deferred tax and long-term insurers

Title: Deferred tax and long-term insurers
Description: Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
Creator: Stiglingh, M. (Madeleine); Koornhof, Carolina, 1959-
Subject: Tax liabilities; Long-term insurers; Income Tax Act; IC 102 on Income Taxes; Funds surpluses; Fund deficits; Deferred tax assets; Asset revaluation; Tax law; Business; Deferred tax
Publisher: South African Institute of Chartered Accountants
Date: 2009-08-03T13:21:08Z; 2009-08-03T13:21:08Z; 2000-03
Type: Article
Format: application/pdf
Identifier: Stiglingh, M & Koornhof, C 2000, 'Deferred tax and long-term insurers', Accountancy SA, pp. 16-19. [http://www.accountancysa.org.za/]; 0258-7254; http://hdl.handle.net/2263/10899
Language: en
Rights: South African Institute of Chartered Accountants