183
Views
3
CrossRef citations to date
0
Altmetric
Articles

Peculiarities of the fair value taxation regime for financial instruments

Pages 151-161 | Received 04 Apr 2014, Accepted 05 Sep 2014, Published online: 07 May 2015

References

  • Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36, 5–27. doi: 10.1080/00014788.2006.9730040
  • Botten, N. (2009). Management accounting business strategy (2009 ed.). Oxford: CIMA.
  • Bronson, S. N., Hogan, C. E., Johnson, M. F., & Ramesh, K. (2011). The unintended consequences of PCAOB auditing standard nos. 2 and 3 on the reliability of preliminary earnings releases. Journal of Accounting and Economics, 51, 95–114. doi: 10.1016/j.jacceco.2010.06.002
  • Chambers, D., & Payne, J. (2011). Audit quality and accrual persistence: Evidence from the pre- and post-Sarbanes-Oxley periods. Managerial Auditing Journal, 26, 437–456. doi: 10.1108/02686901111129580
  • Coetsee, D. (2011). A comment on research frameworks applied in accounting research. South African Journal of Accounting Research, 25, 81–102. doi: 10.1080/10291954.2011.11435154
  • Danjou, P. (2013). An update on International Financial Reporting Standards (IFRSs). Retrieved from http://www.ifrs.org/Features/Pages/An-Update-on-IFRSs-by-Philippe-Danjou.aspx
  • De Koker, A., & Williams, R. (2013). Silke on South African income tax. Durban: LexisNexis.
  • Drury, C. (2005). Management and cost accounting. London: Thomson Learning.
  • Farrar, J. (2011). Tax fairness in Canadian government budgets: How fair is “fair”? Critical Perspectives on Accounting, 22, 365–375. doi: 10.1016/j.cpa.2011.01.013
  • Garnett, B., & Maroun, W. (2013). Is there a need for separate financial statements? Accounting Perspectives in Southern Africa, 1, 10–14.
  • Humphrey, C. (2008). Auditing research: A review across the disciplinary divide. Accounting, Auditing & Accountability Journal, 21, 170–203. doi: 10.1108/09513570810854392
  • Humphrey, C., Kausar, A., Loft, A., & Woods, M. (2011). Regulating audit beyond the crisis: A critical discussion of the EU green paper. European Accounting Review, 20, 431–457. doi: 10.1080/09638180.2011.597201
  • Income Tax Act No. 58 of 1962 (1962). In SAICA legislation handbook 2006/2007. Durban: LexisNexis.
  • International Accounting Standards Board [IASB]. (2009). International Accounting Standard 39: Financial instruments: Recognition and measurement. In, A guide through IFRS. London: IASB.
  • International Accounting Standards Board [IASB]. (2010a). The conceptual framework for financial reporting. Durban: LexisNexis.
  • International Accounting Standards Board [IASB]. (2010b). International Accounting Standard 12: Income taxes. In, A guide through IFRS. London: IASB.
  • International Accounting Standards Board [IASB]. (2010c). International Financial Reporting Standard 9: Financial instruments. In, A guide through IFRS. London: IASB.
  • International Accounting Standards Board [IASB]. (2011). International Financial Reporting Standard 13: Fair value measurement. London: IASB.
  • International Accounting Standards Board [IASB]. (2013). A review of the conceptual framework for financial reporting DP/2013/01. In, A guide through IFRS. London: IASB.
  • Katz Commission. (1995). Third interim report of the commission of inquiry into certain aspects of the tax structure of South Africa. Pretoria: Government Printer.
  • Llewellyn, S. (1996). Theories for theorists or theories for practice? Liberating academic accounting research? Accounting, Auditing & Accountability Journal, 9(4), 112–117. doi: 10.1108/09513579610129453
  • Llewellyn, S. (2003). What counts as “theory” in qualitative management and accounting research? Introducing five levels of theorizing. Accounting, Auditing & Accountability Journal, 16, 662–708. doi: 10.1108/09513570310492344
  • Maroun, W., Turner, M., & Sartorius, K. (2011). Does capital gains tax add to or detract from the fairness of the South African tax system? South African Journal of Economic and Management Sciences, 14, 436–448.
  • Marriott, L. (2010). Power and ideas: The development of retirement savings taxation in Australasia. Critical Perspectives on Accounting, 21, 597–610. doi: 10.1016/j.cpa.2010.01.018
  • Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 78, 779–799. doi: 10.2308/accr.2003.78.3.779
  • Olivier, L. (2007). Determining a taxable capital gain or assessed capital loss: Some problems. Meditari Accountancy Research, 15(1), 35–50. doi: 10.1108/10222529200700003
  • Power, M. K. (1994). The audit explosion. London: Demos.
  • Ravenscroft, S., & Williams, P. F. (2009). Making imaginary worlds real: The case of expensing employee stock options. Accounting, Organizations and Society, 34, 770–786. doi: 10.1016/j.aos.2008.12.001
  • Segal, M., & Maroun, W. (2014). A gambling tax in South Africa: What are the odds? Journal of Economic and Financial Sciences, 7, 361–374.
  • Sikka, P., & Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21, 342–356. doi: 10.1016/j.cpa.2010.02.004
  • Smulders, S., & Naidoo, G. (2011). Addressing the small business tax compliance burden – evidence from South Africa. Journal of Economic and Financial Sciences, 6, 33–54.
  • Smulders, S., & Stiglingh, M. (2008). Annual tax compliance costs for small businesses: A survey of tax practitioners in South Africa. South African Journal of Economic and Management Science, 11, 354–371.
  • Stiglingh, M., Koekemoer, A., & Wilcocks, J. (2012). SILKE: South African income tax. Durban: LexisNexis.
  • Tremblay, M.-S., & Gendron, Y. (2011). Governance prescriptions under trial: On the interplay between the logics of resistance and compliance in audit committees. Critical Perspectives on Accounting, 22, 259–272. doi: 10.1016/j.cpa.2010.10.003
  • Vakkur, N. V., McAfee, R. P., & Kipperman, F. (2010). The unintended effects of the Sarbanes-Oxley Act of 2002. Research in Accounting Regulation, 22, 18–28. doi: 10.1016/j.racreg.2010.02.001
  • Venter, J. M. P., & de Clercq, B. (2007). Tax compliance burden for small, medium and micro establishments in the business services industry. South African Journal of Economic and Management Science, 10, 72–88.
  • Vivian, R. W. (2006). Equality and personal income tax – the classical economist and the Katz Commission. South African Journal of Economics, 74 (1), 79–109. doi: 10.1111/j.1813-6982.2006.00050.x
  • Zhang, Y., & Andrew, J. (2013). Financialisation and the conceptual framework. Critical Perspectives on Accounting, 25, 17–26. doi: 10.1016/j.cpa.2012.11.012

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.