Browsing Economic and Management Sciences by Subject "valuation"
Now showing items 1-2 of 2
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Intellektuele kapitaal by 'n Suid Afrikaanse bank : 'n gevallestudie
(North-West University, 2013)Intellectual Capital is considered an intangible asset that occurs in many organizations, especially service organizations, mainly because South African banks offer a service to their customers. This results in Intellectual ... -
An international comparison of the valuation of trading stock for tax purposes
(North-West University (South Africa), 2021)In the past few years the Supreme Court of Appeal has handed down judgments against the taxpayer with reference to the method used in determining the value of trading stock held at year end. These judgments have set the ...