This book is extracted from the main work, Silke: SA Income Tax, mainly for use by second-year students seeing that they do not study all the topics addressed in the main Silke.

The availability of this title prevents them from having to purchase the same work for two consecutive years, which is more focused and cost-effective.

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

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

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

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.

The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949 – incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B26 – 2020].