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Accounting and taxation practices of selected mining exploration companies in South Africa

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dc.contributor.advisor Cronjé, Christo Johannes
dc.contributor.advisor Wingard, H. C. (Prof.) Sturdy, Joline 2011-10-06T08:17:25Z 2011-10-06T08:17:25Z 2011-06 2011-06-30
dc.description.abstract The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. en
dc.format.extent 1 online resource (ix, 173 leaves.)
dc.language.iso en en
dc.subject Mineral rights en
dc.subject Mineral law en
dc.subject Exploration cost en
dc.subject Prospecting cost en
dc.subject Pre-production cost en
dc.subject Mining taxation en
dc.subject Extractive industry and junior exploration company en
dc.subject.ddc 657.862
dc.subject.lcsh Mineral industries -- South Africa -- Accounting
dc.subject.lcsh Mineral rights -- Accounting -- Standards
dc.subject.lcsh Mines and mineral resources -- Accounting -- Standards
dc.title Accounting and taxation practices of selected mining exploration companies in South Africa en
dc.type Thesis en
dc.description.department Financial Accounting M.Com. (Accounting)

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