State Commercial Activity - A Legal Framework analyses the state's conduct as a market participant from a legal perspective.

It focuses on the judicial control of such state conduct and puts forward a legal framework in terms of which to understand state commercial activity.

Statistics and their analysis are key to making mathematical sense of the world around us. In this textbook the authors underscore the importance of statistical methods and calculation skills and explain clearly and simply the key concepts and principles of statistics, so that they are easy to understand. The main purpose of the book is to make students more confident about handling statistical data and enable them to understand the meaning of the results obtained.

Statistical methods cover the collection of data, descriptive methods and inferential methods of analysis. Calculation skills cover elementary calculations, percentages and ratios, equations, graphs and interest calculations. The elementary calculations include basic calculations, such as exponents, decimals, scientific notation, logarithms, rounding and VAT calculations. This book teaches students with no mathematics background how to do basic calculations before concentrating on the statistical applications. For some courses, calculations such as interest, future values of investments, graphs and ratios form part of the core module and are also covered in this book.

This title is intended to make it easier for undergraduate law and commerce students to gain a proper appreciation of the principles of business entities as laid down in the cases. The title will provide students who do not have ready access to the law reports with a selection of extracts from the leading English and South African cases on mainly company and partnership law. It is written for use in conjunction with standard text books on the subject.

VAT: An Introduction initiates students and practitioners into the South African value-added tax (VAT) system by guiding them through the basic principles of the Value-Added Tax Act 89 of 1991 (VAT Act). It covers the processes to be followed when dealing with VAT and sheds light on the most important case law and VAT legislation.

Complex concepts and the key objectives and principles of the VAT system are explained simply and clearly, without using unnecessary jargon. This makes VAT: An Introduction suitable for anyone who has to apply basic VAT principles in a business environment or provide general VAT advice and assistance.

The book is also an excellent study guide for students. It will help students understand the mechanics of the South African VAT system and the practical implications of VAT. Students and practitioners will find the revision questions at the end of each chapter useful to test their understanding and knowledge of the fundamentals of VAT.

Understanding IFRS for SMEs is a comprehensive and in-depth approach to unpacking the International Financial Reporting Standards (IFRS) for small, medium and micro enterprises (SMEs). In an easy to understand manner, the book explains the conceptual as well as the detailed technical knowledge underpinning the requirements of IFRS for SMEs (supplemented by the same for IFRS where applicable). The text is designed to gradually take a student through the necessary thought processes needed to compile financial statements in compliance with IFRS for SMEs, by focussing on the information and skills needed to apply professional judgment in a compilation engagement and ultimately decision-making. While the number of entities that can apply IFRS for SMEs form the majority of business entities in the market place, there is very little conceptual guidance on the application of IFRS for SMEs. This publication is therefore one of the few texts focussing on the application of IFRS for SMEs, while at the same time allowing the reader to see the contrasting requirements of IFRS. The text is designed to assist a student learn the knowledge required to comply with IFRS for SMEs but also understand the conceptual underpinnings of the standards so as to fully master IFRS for SMEs.

Advanced Questions on SA Tax is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

Recommended for Postgraduate taxation students at universities, universities of technology, and private HE institutions.