This textbook is suitable as the main study reference for Financial Management courses, or the financial management-part of Management Accounting courses, ranging from second-year undergraduate courses (registered at NQF6, level six of the National Qualifications Framework) up to and including postgraduate courses (at NQF8). The more advanced sections of this book are clearly labelled as such.

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

The book is divided into two volumes.

Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities. Volume 2 also covers some management accounting principles such as budgets and the analysis and interpretation of financial statements.

This edition has been updated with the March 2018 Conceptual Framework and introduces International Financial Reporting Standards (IFRSs) to readers.

The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user.

Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.

The new Conceptual Framework applicable to IFRS for SAICA students.

Practice Statement 1: Management Commentary

Practice Statement 2: Making Materiality Judgements

his handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

It contains changes to statements and legislation up to June 2018.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

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.

SAICA Student Volume 2.

Covers the following:

• SAICA Pronouncements
• IRBA Pronouncements
• Companies Act (2008)
• Companies Regulations (2011)
• Auditing Profession Act (2005)
• Public Finance Management Act (1999)
• King IV Report On Governance for South Africa 2016

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

SAICA Student Volume 3.

Covers the following:

• Tax Legislation
• Income Tax Act (1962)
• Value-Added Tax Act (1991)
• Estate Duty Act (1955)
• Transfer Duty Act (1949)
• Securities Transfer Tax Act (2007)
• Tax Administration Act (2011)

General Principles of Commercial Law is a concise compendium written specifically for non-law students. Written by experienced commercial law lecturers in the Department of Mercantile Law at the University of South Africa, it has been a prescribed text for undergraduate non-law students at various South African tertiary institutions for the past 28 years.

General Principles of Commercial Law provides students with a succinct exposition of the general principles of commercial law. It covers a wide range of topics influenced by the registration requirements of the Independent Regulatory Board for Auditors.

The ninth edition has been updated to reflect recent statutory and other developments in commercial law and includes:

• A revised chapter on credit agreements to reflect recent amendments to the National Credit Act 34 of 2005.
• A new chapter 24 that deals with various aspects of banking law, including a discussion of selected aspects of both the Banks Act 94 of 1990 and the Financial Sector Regulation Act 9 of 2017; an introduction to the principles of indigenous banking law; and the important aspect of financial inclusion.
• An expanded chapter on methods of payment, which includes a discussion of selected modern types of digital payment and other developments in the sphere of payments, including cryptocurrencies.

This book has been compiled specifically to assist students at tertiary institutions in South Africa with their studies in auditing.

The law has developed considerably in several areas since the publication of the fourth edition in 2014.

Barring a few exceptions, the research that preceded the publication of this book was concluded in January 2018.

The South African Law of Persons provides law students with a thorough understanding of the principles of the law of persons.

In a concise and comprehensive manner, the publication includes discussion of the implications of the constitutional principles of the law of persons.

The objective of the authors and publishers of the book is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.

This edition is up to date with the amendments that were issued in Bill format or that were promulgated during 2019. As far as income tax is concerned, most of the amendments apply to the 2020 year of assessment, that is, years of assessment ending on 28 February 2020 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2020 for companies.

In this edition students are assisted in preparing for the qualifying examination of chartered accountants. All the discussions in the book that fall outside the 2021 syllabus of the Initial Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. Students preparing for the Tax Professional qualification should, however, still include the shaded sections in their preparation.

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).