Elke hoofstuk in Beskrywende Rekeningkunde verwys na die vereistes van die International Financial Reporting Standards (IFRS) wat as die vernaamste bronne vir die hoofstuk dien. Beginsels word aan die hand van praktiese voorbeelde, insluitend joernaalinskrywings waar toepaslik, geїllustreer. Wat openbaarmaking betref, word daar op beste praktyke gefokus, eerder as die minimum openbaarmakingsvereistes.

Fundamental Accounting presents the basic yet essential knowledge required for first-year accounting courses at universities and universities of technology.

In this seventh edition, the excellent foundations of previous editions have been built on to include the following:

• Legislative compliance aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions
• An updated chapter on non-current assets with more information relating to VAT transactions
• A chapter focusing specifically on VAT
• Updates relating to the accounting treatment of accruals.

Its easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating.

Introducing... Essentials of Investments, 9th Global Edition, by Zvi Bodie, Alex Kane and Alan J. Marcus. We are pleased to present this Global Edition, which has been developed specifically to meet the needs of international Investment students. A market leader in the field, this text emphasizes asset allocation while presenting the practical applications of investment theory without unnecessary mathematical detail. The ninth edition includes new coverage on the roots and fallout from the recent financial crisis and provides increased content on the changes in market structure and trading technology. Enhancements to this new Global Edition include: - New `On the market front' boxes highlight important investment concepts in real world situations across the globe, to promote student thinking without taking a full case study approach. Topics include short-selling in Europe & Asia, credit default swaps and the debt crisis in Greece and include examples from Commerzbank, JP Morgan, Facebook, Coca-Cola, Santander, The European Energy Exchange, plus many more! - Revised worked examples illustrate problems using both real and fictional scenarios from across the world to help students develop their problem solving skills. Regional examples include Hutchinson Whampoa (Asia), The Emirates Group (The Middle East) and KLM Royal Dutch Airlines (The Netherlands). - Revised end-of chapter material includes brand new global questions and global internet exercises that feature currencies, companies and scenarios from Europe, Middle East, Africa and Asia to increase engagement for international students. - Global Edition of Connect Plus Finance, McGraw-Hill's web-based assignment and assessment platform with eBook access, helps students learn faster, study more efficiently, and retain more knowledge. This Global Edition has been adapted to meet the needs of courses outside of the United States and does not align with the instructor and student resources available with the US edition.

Get where you need to be with CORNERSTONES OF FINANCIAL ACCOUNTING, 3e, International Edition. Cornerstones delivers a truly unique learning system that is integrated through the entire introductory managerial accounting journey -- ensuring students will leave the course with the knowledge they need to be future business leaders. Students are guided through: Building A Strong Foundation: Students need to build a strong foundation of the fundamentals before they can move forward in this course. The unique Cornerstones approach gets them through the fundamentals FASTER so that they can transition to analyzing and applying concepts. Understanding Relationships: Rather than focusing on concepts in isolation, students should understand accounting as a system and recognize how the end result changes based on how the numbers affect each other. CORNERSTONES aids students in this step as an important part in training them to be good decision makers. Making Decisions: Armed with the knowledge they have gained from working through the other aspects of the Cornerstones approach, students are now given the tools to bring their knowledge full-circle and practice making good business decisions. Students love this approach because it presents materials the way they learn. Instructors love it because it gets students to master the foundations more quickly and allows more time to learn and apply the analysis and decision making of accounting. Get There with Cornerstones!

Hierdie uiters praktiese vraeboek is gebaseer op Dinamiese ouditkunde deur Marx en van der Watt. Die vrae in hierdie boek is gegroepeer volgens dieselfde onderwerpe en in dieselfde volgorde as Dinamiese ouditkunde. Toepassingsvrae oor Ouditkunde is geskryf vir studente en lektore (voorgraads en nagraads) om sukses te verseker in die eksamenlokaal en in die werkplek.

The fourteenth edition of Accounting standards introduces students to general accounting principles and focuses on the disclosure requirements of company financial statements. Changes brought about by new International Accounting Standards have once again been incorporated in this latest edition. The accounting principles are illustrated through questions which are gradually increased in their degree of difficulty. This approach facilitates the student's understanding of these principles and allows them to get to grips with financial statements in a practical manner. Students will benefit from the countless opportunities for practice as self-study is encouraged. Accounting standards is intended to satisfy the requirements of learners and to reduce the workload of educators. Solutions to questions are provided to lecturers at prescribing institutions.

Die uitgawe van hierdie gesaghebbende publikasie is tot 'n groot mate hersien en bygewerk om die ontwikkelinge op die gebied van rekeningkunde in te sluit. Die boek is daarop gemik om in die veranderende behoeftes van opleidingsinstansies te voorsien en om die student met 'n grondige kennis van die teorie en praktyk van rekeningkunde asook met 'n vaardigheid in die aanwending daarvan toe te pas.

Access to financial services is recognised across the world as a powerful contributor to economic growth and poverty alleviation in developing countries. Real Money, New Frontiers is a collection of case studies of innovation in Africa’s financial markets, presenting vivid testimony from across the continent of how profit-seeking organisations are experimenting with new products and models of distribution in their quest for new markets at the bottom of the financial pyramid.

Written from the perspective of service providers, this book explores the factors that make financial sector innovation succeed in often very challenging circumstances. It shows that on the continent with the worst levels of financial access in the world, there is plenty to celebrate.

The tutorial questions in this book cover the auditing syllabi as prescribed by The South African Institute of Chartered Accountants (Part 1 of the Qualifying Examination) and the Independent Regulatory Board for Auditors (Public Practice Examination – “Part 2” - Audit Specialisation).

The hundreds of questions comprise various topics and are graded into three categories according to their level of difficulty in line with the South African accounting profession’s definition of levels of knowledge:

• B – Basic (Level 1: Knowledge and Comprehension)
• I – Intermediate (Level 2: Application)
• A – Advanced (Level 3: Integration).

This new Southern African edition of Kim Langfield-Smith and Helen Thorne's best-selling Australian Management Accounting text explains the contemporary role of management accounting in organisations - supporting a company's quest for enhancing shareholder and customer value. The effective management of resources, both financial and non-financial, is essential to creating value. Retaining the strategic approach and comprehensive coverage but thoroughly adapted for Southern Africa, Management Accounting Southern African edition is suitable for the one- or two-semester undergraduate course, and is ideal for use over two years of study.

Accounting Standards...in Brief presents accounting standards and interpretations issued by the South African Institute of Chartered Accountants in a summarised format. Incorporated into this text are the changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project. This publication may be used in conjunction with the well-known and established question book, Accounting Standards. Accounting Standards...in brief is not aimed at learners studying to become chartered accountants; these learners are encouraged to use the original source text, namely Accounting Standards.

Principles of GAAP sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples.

Principles of GAAP provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed.

Ethics for Accountants and Auditors 4e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.