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oa Meditari : Research Journal of the School of Accounting Sciences - Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye : vereistes, riglyne en mate van voldoening

Volume 10, Issue 1
  • ISSN : 1022-2529

 

Abstract

The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines.


It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants.
The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.

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/content/meditari/10/1/EJC72440
2002-01-01
2016-12-10

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