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 case studies were conducted on the responses to the various pronouncements issue...
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| Language: | en_ZA |
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2012
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| Online Access: | http://hdl.handle.net/10413/7804 |