Mastering Group Financial Statements Volume 2 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting.

Volume 2 is an essential resource for understanding the application of International Financial Reporting Standards (IFRS) to business combinations, investments in associates and joint arrangements, changes in ownership interests in investments, foreign operations and the group statement of cash flows.

The book gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the IFRS principles and concepts underlying group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios.

Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise time students spend answering questions and maximise marks earned. The self-assessment questions at the end of each chapter, together with comprehensive online case study questions and solutions, allow students to test their understanding of the subject matter and sharpen exam technique.

The goal of investment management is to achieve the investor's required rate of return by putting assets to their most productive use. The return should compensate the investor for the time during which the funds are committed, the expected rate of inflation and the uncertainty of the future financial benefits anticipated from the investment. Investment management is a concise, yet comprehensive introduction to investment analysis and portfolio management, specifically in the South African context. Investment management provides a broad framework and a thorough network of guidelines for the investment management student. It focuses on investment in financial assets such as shares and bonds, and explains both fundamental and technical analysis. It investigates portfolio management and how derivative instruments such as futures, options and swaps may be used for this purpose. A chapter is devoted to the foreign exchange market and its management, and a new chapter dealing with the governance of investment management has been added. With self-assessment questions at the end of each chapter, it prepares undergraduates for postgraduate study and is written with the Chartered Financial Analyst (CFA (R) ) Level I learning outcomes in mind. Investment management is aimed at undergraduate investment management students. Johan Marx (editor) is a professor in financial and investment management at the University of South Africa (Unisa). He is the author of five financial management publications, and has presented and published numerous articles. He has a keen interest in financial markets. Johan de Beer lectured at Unisa before joining the University of Pretoria as a senior lecturer in investments and derivatives. He has since immigrated to Canada. He is a CFA charter holder and completed his MCom on the topic of single stock futures. His particular field of interest is derivatives and technical analysis. Raphael Mpofu is a professor and the deputy executive dean of the College of Economic and Management Sciences at Unisa. His research interests include financing small businesses and personal investments in emerging market economies. Henry Mynhardt is head of the School of Business and Economics at Southern Business School (SBS). He has vast experience in securities trading and has a keen interest in fixed interest securities as well as corporate governance, risk and compliance management.

Gain a clear understanding of the fundamental concepts and applications behind operations and supply chain management with the reader-friendly approach in Collier/Evans' popular OPERATIONS AND SUPPLY CHAIN MANAGEMENT, 2E. The authors present detailed, solved problems throughout this edition to illustrate key formulas and computations as you learn to complete both manual and digital calculations using Excel spreadsheet templates and other Excel models for optimization and simulation. Even more review questions, cases, experiential activities, problems and exercises as well as feature boxes teach you how to work with the latest operations management (OM) and supply chain management (SCM) concepts and tools. New content examines process analysis and resource utilization, analytics in OM, capacity measurement, applications of linear optimization and other critical OM and SCM topics. You can further your understanding with interactive digital resources and new algorithmic exercises within MindTap's complete learning applications.

Public Economics 7e is a southern African textbook on the subject, written by well-respected South African experts. Dealing with current issues such as social security and health care, the textbook demonstrates how public economic theory is relevant to the real-world context. Cross-references to, and examples from countries making up the southern African region are made throughout the text, in view of the increased interaction and economic cooperation between these countries. The new edition of Public Economics equips senior undergraduate and postgraduate students with the basic analytical skills and demonstrates how these skills can be applied to practical issues. New to this edition: New information on allocative efficiency, imperfect competition and regulation that deals with natural monopoly pricing, competitive restructuring, privatisation and types of regulation; Separate chapters on personal income tax and on the taxation of companies, which includes foci on capital gains taxation, small businesses, the informal sector, tax gap analysis, compliance and tax reforms; Special attention to different views on fiscal policy and the requirements of public debt sustainability.

Guide to Business Law in South Africa, seventh edition, offers a concise, clear and applied explanation of the principles of business law in South Africa.

This seventh edition is revised and updated to reflect the extensive common law, legislative and constitutional developments that have occurred during the recent period. Offering numerous examples and case law discussions, the text clearly explains the legal principles that are relevant within the various commercial law subject areas.

An extensive, diverse bank of assessment, application and presentation resources is available to support teaching and learning.

Understanding South African Financial Markets is an introductory text that should serve as a useful reference and guide for commerce students, public servants and members of the business fraternity alike.

In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.

Introduction to Business Management 11e offers an overview of business management within the South African context. The textbook is written for undergraduate students who are doing a course in introductory business management as part of their degree or diploma at a university or university of technology.

Features:

• Using features such as Small Business Perspectives, and Critical Thinking boxes, the new edition of Introduction to Business Management provides an accessible overview of business management in the South African context.
• Changes to legislation that impacts on business
• Updates on corporate social investment
• New examples and case studies that reflect changes to the business environment

Now in its 9th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.

Set against the backdrop of recent developments in financial markets, instruments and financial theory, the text refers to real-world applications and financial decisions by South African companies.

The fourth edition of Economic Indicators is fundamentally revised, updated, and expanded. It covers the most recent comprehensive revisions of the national accounts in South Africa, the consumer price index, the producer price index, various labor market surveys, and government finance statistics.

Each chapter contains more information than before, for example, on business cycles, money, credit and interest rates, budget deficits, foreign debt, units of measurement, as well as various technical aspects, such as the previous-year comparison error, data revisions, and the calculation of growth rates. A new section examines the impact of economic indicators on the financial markets, and a number of political and politico-economic indicators have been added. New segments include one on important international economic indicators, another on the indicators that are examined by the South African Reserve Bank's Monetary Policy Committee when deciding on interest rates, another on the Baltic Dry Index, and even one to prove that the experts can also sometimes get it wrong. All the data that are used to illustrate and explain the various indicators have been updated and, as always, a wealth of data on the South African economy is provided.

The book is an indispensable reference source for a variety of professionals, including economists, financial analysts, accountants, lawyers, industrial relations specialists, brokers, dealers, political scientists, and development specialists. Last, but by no means least, the book is informative and accessible to interested lay people.

Business Statistics using Excel offers an excellent and helpful introduction to business statistics for students who require a first course, providing all of the explanation, tools, and skills which are required in order to master the subject matter. Thorough, clear and accessible, the text guides students in a progressive, step-by-step manner through the theoretical concepts and techniques, and supports understanding by providing extensive examples from a South African context. The text assumes no prior knowledge of the subject, and includes refresher chapters on numerical skills and Microsoft Excel. This text is eminently suitable as a first course in statistics for students who are studying the subject as a module within any business-related programme of study.

The second edition of Corporate Governance In South Africa addresses the changes in the corporate governance landscape in South Africa brought about by the King IV Report on Governance for South Africa, 2016 and changes to several international codes.

Corporate Governance In South Africa covers the following areas: the corporate governance framework in South Africa, comparisons with various international corporate governance frameworks, and contemporary governance issues. The book also offers a corporate governance implementation guide.

Examples of failed corporate governance practices, both local and international, are provided throughout the book, seeking to illustrate the importance of effective corporate governance practices by companies.

No business exists in a vacuum – it is impacted on by a constantly evolving world, which presents new challenges and opportunities every day. To cope with these, a business should be proactive and adaptive, not just at an operational level, but at a functional and strategic level as well. There are 12 chapters in Business Management: A Contemporary Approach focuses specifically on the functions of the business organisation and how to respond to changes in the micro-, and macro-environment, and in the market.

An introduction to the field of business management orients the reader, followed by general management principles applicable to any business manager. The book goes on to cover the various functions of the business organisation: financial management; credit management; information management; public relations; operations management; marketing management; human resource management; and purchasing management in supply chain management. It also covers contemporary issues like corporate citizenship and trends and changes in internationalisation.

The fourth edition of Business Management: A Contemporary Approach includes new features and updated content, such as:

• New case studies applying theory to practical situations
• Experiential exercises and multiple-choice questions
• Up-to-date theory on the functions of the business organization
• In-depth analysis of the relevant issues of corporate citizenship, globalisation and international trade

This book will equip readers with a general understanding of the divergent internal functions of the business organisation and the interrelationships between and among these functions. The readers will also be equipped with the necessary competencies (knowledge, skills and values) to perform the tasks and roles of a manager in any functional area of a business. At the end of each chapter, there are questions for self-assessment. By answering these questions, you will get an idea of whether you have mastered the chapters.

From 1 May 2011 company law in South Africa was dramatically altered: the 1973 Act which had governed companies for the life-times of most business people and lawyers in South Africa was replaced by the Companies Act of 2008, as amended in March 2011.

A new era of company law dawned, and with it a host of new concepts, rights, remedies, obligations, procedures and sanctions were introduced. These fundamentally affect the way that every business operates and the advice and practice of every lawyer, accountant or other professional adviser.

This title, the first to cover the new Act and the new regulations, provides the hand-holding, the insight, and the understanding that business and their advisers require in order not to be wrong-footed by the new regime.

Business Research Methods covers all the stages in undertaking research using a clear, structured step-by-step guide.

Christina Quinlan's qualitive and holistic approaches are combined with William Zikmund's quantitative and advanced methods in this fully updated third edition, to give students a broad spectrum of approaches for their research project.

This comprehensive text is essential reading for all business students getting to grips with research methods for their project.

Business Transactions Law, now in its ninth edition, addresses fundamental questions about business transactions: When is a transaction recognised as binding at law? If a transaction is binding, what is its legal effect? Are there any circumstances in which a party is excused from carrying out his side of a transaction? What legal redress does a party have if his opposite number fails without excuse to do what he has promised in terms of the transaction? Apart from this redress, are there any other legal means available to a party to ensure that he receives what he has been promised by the other party? Finally, what is the position if a party, due to financial difficulties, is unable to carry out or complete his side of the transaction?

The objective, as with previous editions, is to meet the needs of students and others taking their first steps in the complex field of business transactions law. The aim is also to cover a significant part of the syllabus recommended by the South African Institute of Chartered Accountants.

New legislation and case law are included in the ninth edition. The chapters on Interpretation and Credit Agreements have been re-written and other chapters have been revised wherever necessary to reflect legislative changes or developments in the case law.

The ninth edition of Business Transactions Law has approximately 200 new case summaries.

Operational risk management is fast becoming an independent management discipline in its own right. As such, it is crucial for risk managers to understand the concept and make use of available management methods to ensure a streamlined management process. It is therefore imperative to implement a framework for the development of a risk management culture, the introduction of a strategic risk management process and an effective risk management governance structure. Operational risk management effectively identifies and evaluates operational risk exposures, as well as the development and implementation of control measures, the costs of risks and the continuous monitoring of processes within the business environment from a risk management perspective - communicating the relevant concepts and the implementation of a practical approach to operational risk management. Contents include the following: Recognising operational risk exposures; Formulating mitigating action plans; Allocating responsibilities for the management of action plans; Improving control measures on a proactive basis; Reducing operating losses; Improving insurance management; Ensuring accurate risk reporting and disclosure; Improving shareholder value; Becoming a risk stable organisation; Ensuring a realistic risk appetite. Operational risk management is aimed at banking, financial management and economics students, as well as organisations interested in the management of operational risk.

Most of the research into what constitutes effective leadership emanates from the United States and is not very useful in an African context. Africa is a continent of extraordinary cultural, geographic, economic and political diversity, featuring largely emerging economies and rapid political economic and social development. This book seeks to set leadership theory in the African context.

It takes into account typical African circumstances, values and beliefs, designed for the development of leaders' skills and provides practical, real-life examples, exercises and case studies. As well as an overview of the extensive research literature about leadership, the book provides practical, real-life examples, exercises and case studies, so it can be used in a range of management development courses and/or leadership course or workshops.

The detailed insights into, and information about, how leadership can be effectively applied in the contemporary African context should help to enhance readers' leadership skills.

Information Systems In A Business Environment is an introduction to the theory of computerised information systems as seen from a business perspective.

This bilingual casebook assists undergraduate students in the areas of law dealing with partnerships, companies and insolvency. Generally, cases have been reproduced in their entirety to show students the various sections that make up a reported case. In more complicated cases the relevant facts have been summarised and the most important parts of the judgment reproduced.

New Entrepreneurial Law is a student textbook and an aid to Henochsberg on the Companies Act 71 of 2008. This title is sold as a set accompanied by the Companies Act.

This handy text provides the student of entrepreneurial law with a simple and easy to read guide to the legal framework within which the various types of business entities operate in South Africa.

The purpose of this book is to provide Auditing students with revision and practice questions.

Solutions are available to prescribing lecturers.

The Companies Act (No. 71 of 2008), as now amended by the Companies Amendment Act (No. 3 of 2011), introduced many concepts, principles and rules that were foreign to South Africa's common law. However, the new Act does not indicate clearly to what extent it replaces the common law. Corporate Law For Commerce Students is thus a much-needed guide to the structure and fundamentals of the new company regime.

Corporate Law For Commerce Students covers three types of business venture, namely partnerships, companies and close corporations, which each carry different rights and obligations, and ultimately liabilities, for the entrepreneur. It discusses, inter alia, how to choose the right option for a specific business; the partnership concept, the establishment of a legal personality; compliance, transparency and accountability; shares, securities, stock and debt instruments; fundamental transactions, takeovers and offers; business rescue and compromise with creditors; and termination and dissolution - all within the framework of the new Companies Act and the common law. It includes figures, tables and mind maps to clarify each topic, and provides assessments at the end of each chapter.

Corporate Law For Commerce Students is aimed both at students who are studying Commercial Law, Business Entities or Corporate Law and practising accountants and auditors.

A concise but clear introduction to economics in general and microeconomics in particular, within a South African context. Aimed at first-year students of economics at universities and universities of technology. Contents include the following: What economics is all about; important concepts, issues and relationships; demand, supply and prices; demand and supply in action; elasticity; the theory of demand: the utility approach; the theory of demand: the indifference approach; background to supply: production and cost; market structure 1: Overview and perfect competition; market structure 2: Monopoly and imperfect competition; the labour market.