1887

n Professional Accountant - Revenue recognition in business - focus on sale of goods - : accounting technical

Volume 2015, Issue 26
  • ISSN : 1680-7537

Abstract

The IT14SD is a supplementary declaration in which a company must reconcile income tax, value-added tax (VAT), pay-as-you-earn (PAYE) and customs declarations after the initial submission of the company income tax return (IT14/ITR14) for the applicable year of assessment as specified in the verification letter. The challenge for practitioners is how to recognise and when to report revenue for financial reporting, income tax and VAT.

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/content/account/2015/26/EJC182998
2015-01-01
2019-10-15

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