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The concept of ‘disposal’ for the purposes of capital gains tax in South Africa
Wilcocks, J.S.; Strydom, J.J. - In: Meditari Accountancy Research 10 (2002) 1, pp. 311-325
Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital gains tax. It is therefore imperative to know what constitutes a...
Persistent link: https://www.econbiz.de/10014930367
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Accounting for biodiversity and extinction: virtue rhetoric to change the world for the better
Pujiningsih, Sri; Utami, Helianti - In: Meditari Accountancy Research 32 (2024) 5, pp. 1867-1893
Purpose This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity … as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union … pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in …
Persistent link: https://www.econbiz.de/10015353759