Most accounting examinations, whether at university or professional level, expect candidates to be conversant with the accounting requirements of international accounting standards (IAS, now known as IFRS) issued by the international accounting standards committee (IASC, now known as IASB). The main reason for this is the internationalisation of business operations, as a result of which, it has become increasingly necessary to harmonise international accounting practices. The other reason appears to be linked to an increasing world-wide use of international accounting standards. This title deals with the financial accounting techniques required to compile consolidated financial statements covering the operations of an enterprise that has a subsidiary or subsidiaries and/or associated companies under its control. These techniques are discussed and demonstrated in the light of the requirements of the relevant international accounting standards; these are IAS27, IFRS3 and IAS28.

Accounting literature often refers to procedural and conceptual approaches in the teaching of an introductory accounting course. This title integrates these two approaches in a pedagogical philosophy referred to as the concepts model. A strong emphasis is placed on understanding the conceptual framework, and especially on applying definitions of the elements of the financial statements. Readers are able to acquire a conceptual understanding of each topic before considering the procedural aspects. This title has been prepared for use on short courses in introductory accounting, both in the academic environment and in the corporate world. The focus of the title in on the accounting process which begins with the analysis of transactions (external), recording transactions in a journal, posting the journal entries to a ledger and preparing the trial balance. Further transactions (internal) are then recorded before preparing the post-adjustment trial balance followed by the preparation of the financial statements. The accounting process is concluded by the recording of closing entries.

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to business activities.

The provisions of the Act regarding natural persons are dealt with in a separate book, A Student’s Approach to Income Tax: Natural Persons.

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 second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Students are given all the tools toengage with these theories and are encouraged to critically evaluate and challenge them. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.

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

In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.

Colin Drury’s Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views.

This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

Also included is the student manual book.

Brandl's MONEY, BANKING, FINANCIAL MARKETS AND INSTITUTIONS brings key financial concepts to life in a clear, concise manner. You clearly see the links between macroeconomics and the money and banking course as you examine financial entities in detail, using the recent economic crisis as a backdrop. This unique, inviting book reads almost as a conversation that encourages you to discuss and debate these important concepts with friends, colleagues and future employers. Leading MindTap and Aplia online learning and homework tools available with this book further enhance the book's reader-friendly approach and prepares you with the understanding of banking and financial markets you need for future success.

Substantially revised for this edition and packed with additional question and answer material directly linked to each chapter topic, this Student Manual is the ideal learning tool for students who wish to reinforce their understanding of key management and cost accounting principles and to test their problem-solving abilities. This Student Manual is a companion workbook to accompany 'Management and Cost Accounting with CourseMate and eBook Access Card'(ISBN 9781408064313) the international bestseller which has been widely recognised as the definitive textbook on management and cost accounting for over 25 years.

Packed with current examples from companies you know, CONTEMPORARY FINANCIAL MANAGEMENT, 14e, equips you with the knowledge and skills to enhance enterprise value, manage risk, and effectively manage cash flow. Completely up to date with the latest developments from the field, the text explores the international aspects of financial management, the ethical behavior of managers, the unique finance-related concerns of entrepreneurs, and the effects of the 2008-2009 recession. Chapter-opening "Financial Challenges," integrative cases, and other learning features highlight critical concepts and enable you to apply what you learn to real-world practice. Excel (R) templates allow you to use technology to achieve financial management objectives.

"Financial Accounting," 18th Edition, provides a solid foundation in business and accounting with the proven, student-focused presentation by award-winning authors Warren/Jones/Tayler. This edition covers the fundamentals of financial accounting from the perspective of a sole proprietor, while motivating students by showing how accounting is important to business. New content integrates coverage of AI and data analytics, while online appendices offer optional topics for your teaching flexibility. CNOWv2 offers an interactive learning experience that bridges the gap between content, homework and exam performance, allowing students to master essential accounting skills within the context of today's corporate business landscape. The text features updated, real-world examples, data analytics activities using Excel and Tableau and interactive online resources.