Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies. The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements. Financial Accounting: Group statements features the following: - Activity boxes that help students to acquire core pervasive skills - Short examples in the text that illustrate practical application of the principles discussed - Graded questions, divided into basic, intermediate and advanced for each chapter The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.

Mineral Law: Principles and Policies in Perspective provides a unique look at the context of current mineral law. It examines the system introduced by the Mineral and Petroleum Resources Act 28 of 2002 by juxtaposing it with preceding generations of mineral law. It deals with the regulatory and proprietary aspects of mineral law, the constitutionality of the transitional provisions introducing the new mineral law order, its continuity with former generations of mineral law.

This book meets the need of scholars and practitioners for an accessible text that provides a broader view of the origins, roles and functions of current legislation on mineral resources.

Content:

• Foundations of Mineral Law
• Piecemeal Regulation in the Colonial and Union Eras (ca 1860 to 1964)
• Regulation of Mineral Resources from 1964 to 1991: ‘Conferral’
• The ‘Custodianship’ Model (Regulation in Mineral Law since 2004)
• Implications of the Systemic Change in Mineral Law
• Lessons from the Past for the Present
• Figures Outlining the Key Mineral Events in South Africa
• Maps Showing Mineral Deposit Areas in South Africa both Past and Present

McKenzie's law of building and engineering contracts and arbitration is an essential reference for those connected with the construction industry. It is the leading reference work dealing with South African contract law relating specifically to engineering and building contracts.

This is the first book to explain the law applicable to the updated Joint Building Contracts Committee (JBCC) Principle Building Agreement (6th edition, 2014) and the Engineering General Conditions of Contract for Construction Works (2nd edition, 2010), which are both annexed to the book and extensively cross-referenced to assist the reader. The book also cross-references the relevant clauses of the FIDIC Contract Agreement (1999). Disputes arising out of building contracts are often referred to arbitration for solution.

This work therefore deals with the effect of the Arbitration Act 42 of 1965 and the Association of Arbitrators Standard Procedure Rules, which are also reproduced as annexures in the book.

Most planning degrees at South African universities include a compulsory course in planning law. This is usually the first time that planning students encounter law as a discipline. Planning students therefore need to familiarise themselves with sources such as the Constitution, legislation and court decisions. The Planning Law Casebook seeks to assist students in this regard. Understanding how to use, interpret and apply case law is perhaps the most difficult aspect of planning law.

Part I of the Planning Law Casebook describes the different parts of a typical court case. Part II briefly explains how the Casebook should be used. Part III contains discussions and analyses of 18 key planning law cases, which reflect the different components of current planning law. Part IV is a glossary in which the relevant legal concepts and terminology are defined. Part V includes extracts from applicable legislation. Part VI provides examples of typical planning documents, such as a deed of transfer, a notice of the removal of a restrictive condition or rezoning, and a part of a schedule to a town planning scheme indicating one of the zoning categories.

This edition of Cession for Students is an update with some new cases added and a more user-friendly format. The book is a useful tool for both students and practitioners in mastering this complicated subject.

Cession for Students is divided into three sections: the substantive law of cession, case study questions and a short introduction to the drafting of cession documents. The first section is for examination purposes, the second to test insight and practical knowledge and the third serves as a practical aid.

Contents Include:

• Substantive law of cession
• Questions and answers
• Case studies
• Examples of drafting cession documents

This fully revised and expanded edition redefines the landscape for directors, executives, and governance professionals.

Deeply researched, with strong academic and institutional referencing, it combines incisive legal commentary with vivid case studies, international comparisons and sharp insight into boardroom practice. The international coverage is substantially expanded with this edition marking a turning point in the book's evolution - from a primarily South African work to a genuinely international resource. Whilst retaining the depth of its local roots, it now seamlessly integrates comparative governance models, emerging global norms and cross-border case studies from both developed and emerging markets. The book draws on comparative insights from boardrooms across Europe, North America, Asia, Latin America, and Africa, including detailed perspectives on jurisdictions such as the UK, US, India, Australia, Egypt, Kenya and South Africa. Global insight is woven through every chapter.

From Boeing, Wirecard and McKinsey to Carillion, Eskom, Transnet and the UK Post Office, it examines not only what went wrong, but what boards must do differently. With 23 fully revised chapters, new content on global governance convergence, AI oversight, ESG-era shareholder activism, King V, whistleblowing and digital risk - and more than 50 new case studies - the book is a practical tool for directors, executives, students and governance professionals who need to get governance right.

Policing in Africa is often portrayed as being practised by incompetent and corrupt apologists for governing regimes. Professional policing, on the other hand, is the opposite of populist, incompetent, corrupt and regime-partisan policing. A professional police agency is dependent on solid competence acquired through learning interventions aimed at the type of police service delivery that will suit a democratic society and an adherence to human rights principles. Policing in Africa: Towards an African Epistemology aims to provide some knowledge towards the achievement of exactly that type of police service delivery.

In this book the authors present a dialectic of African preference and northern epistemology, and aim for synthesis between the two. The foundational epistemological discourses typical of African continental thinking on matters of community importance are the focal point. The book emphasises the strengthening of policing epistemology through research and people development. This, in turn, aims to bolster policing practices such as the prevention of crime through the ubiquitous quest for community partnerships, peace, conflict resolution and effective resolving of committed crimes.

Policing in Africa: Towards an African Epistemology is designed for studying and reflection. Learning outcomes guide, new terms enlighten, and critical thinking activities and case studies support reflection. The authors express the wish that this book will be of value to students, facilitators of learning, policy makers, oversight agencies, civil society organisations, libraries and communities in the broadest definition possible.

Now part of the Juta’s Property Law Library series, the third edition provides a comprehensive discussion of the core aspects of South African planning law.

The second edition, Planning Law (2012), reflected more of the new constitutional dispensation that brought with it not only a focus on values and equity, but also the development of an entirely new vision and structure for planning in the three spheres of government. It introduced some basic principles, addressed the apartheid roots of planning law in South Africa and gave detailed attention to the core of planning law.

Since the publication of the second edition, planning law has received increasing attention and the constitutional, legislative and jurisprudential framework has undergone significant contextual development. Evolving constitutional insights are providing a better perspective on the content of planning law and the impact of planning frameworks and decisions on government, in its three spheres, as well as owners and neighbours.

The Constitutional Court has, to a large extent, clarified the different planning competences and how these are allocated to each of the spheres of government. The enactment of the Spatial Planning and Land Use Management Act 16 of 2013 (SPLUMA) has paved the way for the discipline to develop considerably and to be more integrated. The resultant effect on planning law has been immense and has necessitated this new edition that has been reworked and updated in its entirety. Since planning law is multi-faceted, the book also deals with related administrative, environmental, local government and informal settlement issues. All the relevant legal principles and legislative provisions are amplified by discussions of applicable court decisions.

While a great deal has been written on the topic already, this textbook focuses on introducing human rights law in a comprehensive but easy-to-understand manner to the benefit of both lecturers and students. It is hoped that this work will assist lecturers who teach the subject at first- or second-year level, both in the LLB degree and other university programmes, as well as non-governmental organisations and others parties who train their staff or stakeholders in basic principles of the law. The book should also benefit students by covering the breadth of human rights law directly applicable to students studying law in South Africa.

The text contains a number of scenarios to help readers grasp the material being discussed by illustrating relevant constitutional principles and issues. Cases are integrated into the text in a manner that should facilitate an understanding of their application. This book contains complete court judgments, statutes, a bibliography and questions to respective chapters which will assist lecturers and students in finding their way beyond the book at whatever level they deem appropriate.

Law of Damages Through the Cases is a compilation of authoritative judgments and legislative provisions illustrating the basic principles of the law of damages. It is intended to provide students and practitioners with easy access to important authorities in the field of damages.

The extracts from selected judgments have been arranged systematically and provided with summaries, marginal notes and cross-references. Since this casebook is intended to complement Law of Damages, the notes contain cross-references to the discussion and evaluation of the relevant principles in the latter work. There are also references to other academic comment as well as to case law.

Key Features:

• A working companion to Law of Damages, by the same authors
• Easy access to important authorities in the field of damages

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.

Few professions are free of the need to understand accounting, least of all the legal profession. Legal finance is a category all on its own, because attorneys are expected to keep trust accounts for most of their clients, deal with conveyancing and understand the issues around shared accounts, whether at corporate or domestic level.

Legal Accounting deals with the fundamentals of accounting, such as debits and credits and how income statements and balance sheets are created. The book also takes you through the transfer journal, bank reconciliations, VAT, correspondent accounts, accounting in conveyancing matters, legislation applying to attorneys’ accounting and partners’ capital accounts. Easy-to-understand examples clearly explain the principles involved.

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.

This book comprehensively, yet succinctly, covers the use and administration of trusts in South Africa. It also serves as a useful reference to more detailed texts on the subject as well as to case law. Whilst the Trust Property Control Act 57 of 1988 sets out the minimum requirements when it comes to the formation and administration of trusts, other statutes (including the Income Tax Act, the Estate Duty Act, and the Alienation of Land Act) also have a direct bearing on how trusts are formed, administered, amended and terminated. Moreover, the common law has been a major factor in the development of trust law in South Africa. This book therefore not only deals with the legislation that is relevant to trusts, but it highlights and discusses the case law which has been an essential part of the development of the law of trusts.

The first edition of The Building Contract by the late Eyvind Finsen was published in 1999 and followed on the 1991 publication of The New Building Contract. The earlier book was an introduction to the new Joint Buildings Contract Committee (JBCC) contract documents, whereas the later book provided commentary on the JBCC building agreements, which by then were widely used in the construction industry.

This third edition, now named Finsen’s The Building Contract, has been revised and updated. It covers the latest Principal Building Agreement (PBA) and the Nominated/Selected Subcontract Agreement (NSSA), as well as the Minor Works Agreement (MWA), and the various contract data documents and the associated forms and certificates that are used with these agreements. The Construction Industry Development Board (CIDB) has agreed that South African organs of state may use the private sector agreement. Accordingly, this agreement has been amended in consultation with the National Department of Public Works to cater for certain of the State’s requirements.

Finsen’s book is widely recognised as a reference work in the construction industry. This updated edition will be of significant value to building professionals as well as to client bodies, attorneys and advocates who specialise in resolving construction disputes. It is also intended for students who aim to enter these fields. This book aims to equip its readers with the knowledge needed to avoid contractual disputes.

Sectional Titles and Other Fragmented Property Schemes aims to describe the different forms of urban fragmented property schemes introduced by legislation. Therefore, the functioning of the management bodies of such schemes and the nature and effect of management and conduct rules are emphasised to indicate to what extent the idea of urban fragmented property holding has changed the property concept in the new constitutional dispensation in South Africa.

Relevant case law, new legislative developments, especially the amended Sectional Titles Act 95 of 1986, the Sectional Titles Schemes Management Act 8 of 2011, the Community Schemes Ombud Service Act 9 of 2011 and the Companies Act 71 of 2008, are discussed comprehensively to indicate how fragmented property schemes are governed and how disputes regarding use rights of individual sections and the common property of such schemes are solved.

Juta’s Property Law Library is aimed at revisiting and reassessing the whole of South African property law, which includes uncodified common law that is mostly embodied in case law, academic writing and legislation, to establish:

• how each aspect of property law was influenced by apartheid law;
• its response to the new constitutional dispensation (including land reform), and;
• whether it can make a contribution towards the transformation of South African law and society.

For this purpose, Juta’s Property Law Library will eventually consist of a number of monographs, each of which is focused on a specific aspect of property law.

This book provides law enforcement officials with the essential legal knowledge and practical acumen needed for the performance of their duties.

This book enables students to be in a better position to contribute to the development, transformation and sophistication of the South African tourism industry.

The student of tourism is introduced to the basic structure of the South African legal system, the principles upon which it is based and the role and impact of specific statutes on the provider of tourism services and the consumers of those services.

To make the information as accessible as possible, illustrative examples and explanations were included.

A book that requires no introduction, Caney’s The Law of Suretyship has, for over 70 years, been an authoritative reference work for the law of suretyship in South Africa. The 6th edition incorporates significant developments since the last edition in 2002, a period in which South African courts have been very busy in this area of the law.

This latest edition once again ensures that the treatment of its subject matter is most comprehensive, whilst remaining accessible to non-specialists.

The Law of Suretyship contains three parts, each dealing with different stages in the life of a contract of surety, namely: the nature, formation and operation of the contract; the rights of the surety; and the release of the surety. Each part contains a detailed discussion of their respective topic.

The authors’ treatment of each topic is well researched and supported by a host of authority, and the main text is enhanced by additional information and further discussions in the footnotes.

'n Inleidende werk wat die grondslag vestig vir eerstejaar studente.