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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).
For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting has been the leading textbook in the field for three decades, and continues to blend theory and practice in language that is clear and accessible.
This Student Manual accompanies the tenth edition of Management And Cost Accounting. As well as covering everything you need to know for management accounting and cost accounting module son udnergraduate courses, or as a postgraduate student studying these topis for the first time, this book will also help prepare you for the professional examinations.
Fully updated for this new edition, the Student Manual contains a multitude of questions directly linked to each chapter topic in the tenth edition of Management And Cost Accounting. As a companion workbook, it enables you to practise what you have learned from studying the textbook and reinforces your learning of key concepts.
The fourth edition of Principles of Evidence strikes a balance between the theory of the law of evidence and its practical application. This edition continues to assess the impact of the Constitution on the traditional Anglo-South African law of evidence, especially with regards to the admissibility of unconstitutionally obtained evidence. It further discusses the statutory provisions regulating diverse matters such as sexual history evidence and the admissibility of electronic evidence.
The eighteenth edition of Accounting Standards is intended for Financial Accounting second- or third-year students or students requiring an introduction to accounting standards. It introduces students to the principles of the International Financial Reporting Standards (IFRS).
The accounting principles are illustrated through questions which gradually increase in difficulty. This approach facilitates students’ understanding of these principles and enables them to get to grips with financial statements in a practical manner. An indication is given when a question contains topics that are not in the revised SAICA syllabus, but may be relevant for other syllabi or for the further enrichment of students’ understanding.
Accounting Standards is designed to meet students’ requirements while at the same time reducing the lecturers’ workload. Solutions to all the questions are provided to lecturers at prescribing institutions
This third edition of Civil Procedure: A Practical Guide provides a clear and concise introduction to the complex area of civil procedure.
The civil procedures used in the High Courts, District and Regional Magistrates' Courts, Supreme Court of Appeal, Constitutional Court and Small Claims Court are discussed in detail, with practical implementation guidelines.
The book has been revised and updated, and incorporates discussions and analyses of all new developments in the field of civil procedure
A proper grasp of the law of insolvency can be acquired only by reading and digesting a sizeable volume of case law. This text, designed to complement Hockly's Insolvency Law, allows students and practitioners to come to terms with a broad range of insolvency cases.
Fundamentals in a South African Context: Graded Questions offers applied question material which supports students' learning and development throughout the undergraduate level of the B.Com, B.Compt, and B.Acc (Accounting) Auditing curriculum.
The second edition offers substantially expanded content, providing many additional questions in every area of the curriculum.
Created by the continuous feedback of a "student-tested, faculty-approved" process, CFIN4 delivers a visually appealing, succinct print component, tear-out review cards for students and prep cards for instructors, and a consistent online offering with CourseMate that includes the new MindTap Reader eBook in addition to a set of interactive digital tools including self quizzes, extra problems for practice, downloadable flash cards, quizzes and more--all at a value-based price and proven to increase retention and outcomes. CourseMate for CFIN4 also provides additional online resources such as material on Ethical Dilemmas, to stimulate thought-provoking class discussion. Integrative Problems pull together concepts from each chapter and allow instructors to guide students through a step-by-step process, and apply what they have learned within the chapter to solve realistic business problems.
African Customary Law in South Africa: Post-Apartheid and Living Law Perspectives provides a clear introduction to indigenous law in South Africa. The text provides a structure for understanding the nature and overarching system of customary law, illustrating its distinctness in relation to other areas of law, and exploring the dynamic precepts and values of living customary law. The text suggests an approach which supports harmonisation of customary law precepts and values with the common law and Western constitutional jurisprudence, and offers an authentic, culturally sensitive framework within which contentious issues might be resolved. The text is pedagogically designed to assist learning and the development of academic skills, encouraging readers to develop an approach of independent enquiry and analysis. This text is suited as core course material for students who are studying African Customary Law, Indigenous Law, or Legal Diversity as a module of the LLB degree. It also serves as a useful first reference for scholars who are interested in this field of law, legal practitioners, magistrates and judges. The following teaching resources complement the text, and are available to lecturers, to support teaching and learning: PowerPoint slide presentation Application questions
This work is written for an introductory course in Financial Accounting and is aimed at students enrolled for a degree in accounting or a degree in business studies, of which accounting is a substantial element.
The fifth edition of this established work on criminal law now includes detailed discussion of major judicial pronouncements on dolus eventualis (Pistorius), the limits of common purpose liability in its active association form (Dewnath), robbery with aggravating circumstances (Masingili), treason (the Boeremag Treason trial), racketeering/retrospectivity (Savoi) and consensual child sexual experimentation (Teddy Bear Clinic). With the important entry into force on 9 August 2015 of the Prevention and Combating of Trafficking in Persons Act 7 of 2013, definitions of human trafficking and related offences have now become an integral part of our criminal law. Moreover, the transitional provisions on human trafficking in the Criminal Law (Sexual Offences and Related Matters) Amendment Act 32 of 2007 have been replaced with more detailed provisions under this Prevention and Combating of Trafficking in Persons Act 7 of 2013. A significant amendment to abortion law has been effected by the Choice on Termination of Pregnancy Amendment Act 1 of 2008 (assented to 12 February and promulgated18 February 2008), following the Constitutional Court's judgment in Doctors for Life International v Speaker of the National Assembly 2006 (6) SA 416 (CC). Judgments of the Supreme Court of Appeal, the Constitutional Court and legislative amendments relevant to criminal law up until the end of 2015 have been included in this fifth edition of Principles of Criminal Law.
Created by the continuous feedback of a "student-tested, faculty-approved" process, CFIN3 delivers a visually appealing, succinct print component, tear-out review cards for students and instructors and a consistent online offering with CourseMate that includes an eBook in addition to a set of interactive digital tools all at a value-based price and proven to increase retention and outcomes. CFIN3 employs self quizzes, extra problems for practice, downloadable flash cards and more - all at an affordable price and proven to enhance your learning experience and improve your grades.
The second edition of Criminal Procedure: Legislative Guide is intended for use by students studying criminal procedure.
The Guide is a useful collection of legislation that will assist students with studying, exam preparation and the answering of assignments. The purpose of the Guide is to equip students with the theoretical knowledge and applied skills, aptitudes and competencies necessary to analyse and solve issues and disputes arising from the adjectival process of South African criminal procedure as it applies to adult accused persons and child offenders.
The book introduces students to the general principles of the law of succession in South Africa, integrating the common law, statutory law, constitutional perspectives, and the related customary law principles. It addresses the Civil Union Act 17 of 2006, and the Reform of Customary Law of Succession and Regulation of Related Matters Act 11 of 2009 and other legal developments.
This is the second Global and Southern African Perspectives edition of Lawrence J Gitman's Principles of Managerial Finance, currently in its 13th edition.
Cost And Management Accounting is a comprehensive resource intended for courses which cover the fundamentals of this subject.
The content is aligned to the latest curriculum of the Chartered Institute of Management Accountants (CIMA), and deals with the basic concepts and techniques for the identification and control of costs, as well as general cost management.
Cost And Management Accounting has a strong southern African perspective and covers current issues on each topic.
This newly updated text equips nurses and other health-care professionals to deal with the legal issues they encounter in daily practice.
Informative and relevant, The A-Z of Nursing Law covers all recent changes to the law and legislation that affect the nursing profession. As the only local book of this nature, it has become an invaluable resource for nurse practitioners and other health-care professionals.
Undergraduate and postgraduate nursing students will also find it useful.
Valuations, Mergers & Acquisitions deals with the valuation of businesses for the purpose of mergers and acquisitions transactions, shareholder exits, capital raising and initial public offerings and covers the key principles involved in valuing businesses as going concerns.
Valuations, Mergers & Acquisitions is relevant to senior undergraduate students taking modules in Valuations and Mergers and Acquisitions as part of Financial Management courses, MBA and MBL students, and SAICA seminar students. The book is also of practical use to corporate financiers and company executives who wish to clarify or research particular areas of concern in valuing a business in practice.
The fourth edition of Financial Accounting: IFRS Principles is an accessible, comprehensive and concepts-based South African text that assists readers to understand and apply IFRS.
The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second- and third-year courses in financial accounting at universities as well as universities of technology.
Principles of management accounting 2nd edition is an accessible, entry-level management accounting textbook for university students aimed at second- and third-year students at universities and universities of technology, as well as those following MBA courses in accounting and finance. The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too. The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognizance of the areas in which students have difficulty.
Discover a structured, applied approach to behavioral finance with the first academic text of its kind--Ackert/Deaves' BEHAVIORAL FINANCE: PSYCHOLOGY, DECISION MAKING, AND MARKETS. This comprehensive text--ideal for today's behavioral finance elective--links finance theory and practice to human behavior. The book begins by building upon the established, conventional principles of finance before moving into psychological principles of behavioral finance, including heuristics and biases, overconfidence, emotion and social forces. Readers learn how human behavior influences the decisions of individual investors and professional finance practitioners, managers, and markets. The book clearly explains what behavioral finance indicates about observed market outcomes as well as how psychological biases potentially impact the behavior of managers. Readers see, first-hand, the implications of behavioral finance on retirement, pensions, education, debiasing, and client management. This book spends a significant amount of time examining how behavioral finance can be used by practitioners today. Readers utilize theory and applications in every chapter with a wide variety of end-of-chapter exercises, discussion questions, simulations and experiments that reinforce the book's applied approach.
For over thirty years Colin Drury has been at the forefront of helping students learn the core principles of management accounting. Management Accounting for Business covers the essential elements of management accounting, providing a comprehensive introduction for students studying the subject for the first time. The text's accessible writing style and clear focus on management accounting within a business context will enable students to develop key decision-making skills that they will require in their future careers. The seventh edition includes increased coverage of topics such as sustainable development, environmental management accounting, ethics, information technology and globalization, as well as a new chapter looking at the future challenges management accountants will face.
Interpretation of statutes is about understanding enacted law-texts, that is, making sense of the legislative scheme applicable to the situation at hand. Statutory Interpretation: An Introduction for Students aims to teach students to interpret and apply legislation within the total legal environment.
Part 1 (‘Statute law’) introduces students to the different types and categories of legislation, the structural components of legislation, the sometimes confusing ‘codes’ used in legislative texts, and the challenges of applying old order legislation together with new legislation. Part 2 (‘How legislation is interpreted’) comprises a chapter on the theoretical foundations of interpretation and an overview of the basic approaches to statutory interpretation in South Africa, and a chapter dealing with the practical application of the rules of interpretation. Part 3 (‘Judicial law-making during interpretation, and peremptory and directory provisions’) deals with day-to-day applications, and Part 4 is a basic introduction to constitutional interpretation. Students are also introduced to less well-known aspects of statutory interpretation, such as deeming clauses, the suspension of legislation, sunset clauses, legalese, and the counter-majoritarian difficulty.
The fifth edition of Statutory Interpretation: An Introduction for Students is a user-friendly introduction to the basic principles of statutory interpretation. It is aimed mainly at undergraduate students, but practitioners will also find it useful. The rules and principles of statutory interpretation are explained using hypothetical situations and practical examples from case law and legislation.
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