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.

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.

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).

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.

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.

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.

Internal auditing - an integrated approach is designed primarily for students of internal auditing at an undergraduate and postgraduate level, intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This title covers the basic concepts, philosophy and principles underlying the practice of internal auditing, the relationships between the internal auditor, management and the external auditor. In addition the student will gain a knowledge and understanding of the nature of an organization as well as risk management and the role of internal auditing in managing organizational risks and understanding current developments in corporate governance in both the public and private sectors. It will also prove an invaluable aid to those studying for the Certified internal auditor professional qualification since it addresses the syllabus requirements of the Institute of internal auditors and the standards for the professional practice of internal auditing and competency framework for internal auditors. This title presents a practical integrated approach to the Institute of internal auditors' recommended Internal Audit approach, and may be implemented within an Internal Audit Department in a cost-effective manner. Accordingly the text may be useful as a reference manual for internal audits in practice.

The ninth edition of this standard reference for students and practitioners has been completely revised and restructured in line with recent far-reaching global and local changes in the auditing profession. A newly introduced feature of the ninth edition of this classic text is the cross-referencing to Graded Tutorials on Auditing by Bourne et al. (see page 24). This link will ensure that the student of auditing will be able to integrate theory with practice and application.

Practical, relevant exercises with answers incorporating the latest information in respect of generally accepted accounting practice.

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.

This book has been designed to meet the needs of students studying financial accounting at a second year, third year or intermediate honours level. It can be successfully used with the accounting textbook Gripping GAAP.

The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).