n Professional Accountant - Proposed changes to tax accounting standard could result in closer scrutiny by SARS : corporate tax

Volume 2009 Number 1
  • ISSN : 1680-7537


Those South African entities that are required to prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) will have been applying the principles contained in International Accounting Standard 12 (Income Taxes) and complying with its disclosure requirements, at least since the adoption of IFRS.

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