Olivier, P.; van der Merwe, A.; DuRand, I. - In: Meditari Accountancy Research 12 (2004) 2, pp. 125-139
Scrip dividend schemes provide shareholders with the option to choose shares instead of a cash dividend. Scrip dividends became popular in South Africa after the introduction of Secondary Tax on Companies (STC) in 1993. Thus far, no guidance on the recognition, measurement or disclosure of scrip...
