Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

The objective of the authors and publishers of Silke: SA Income Tax 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.

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

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.

Advanced Questions on SA Tax 3rd edition is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students.

Global Financial Accounting and Reporting 4e provides a complete companion to financial accounting that takes management students with no previous knowledge of accounting from the mechanics of how financial records are structured through to being able to understand and analyze published consolidated financial statements. The book is global in its approach. It uses IFRS Standards as its basis and so reflects the rules followed by nearly all European listed companies and by an ever-increasing number of firms worldwide. Global Financial Accounting and Reporting is primarily aimed at future users of accounting information such as managers and analysts. It is therefore ideal for use at MBA level. It can also be used on financial accounting modules for business students at the undergraduate level.

South Africa’s history of colonialism and apartheid has created deep patterns of inequality and poverty. One of the ways in which the government has tried to address the high levels of inequality that characterise the South African labour market, is through an extensive process of legislative reform, which includes the Employment Equity Act (EEA) of 1998.

The EEA was enacted to achieve equity in the workplace by prohibiting unfair discrimination and by requiring the implementation of affirmative action measures to ensure the equitable representation of designated groups (blacks, women and disabled persons) in all occupational categories and levels in the workforce. The Act gives effect to the constitutional imperative for substantive equality in respect of the workplace.

One decade after the enactment of the EEA, this collection of essays evaluates its efficacy in achieving its stated goals. This is done against the background of comparative experiences elsewhere, in particular India, Canada, the United Kingdom, Germany and the European Union.

Law Of Persons, now in its sixth edition, has become a standard text on the South African law of persons. The book was first published in 1995, just after the dawn of South Africa’s first democratic dispensation. The book constitutes a general and fully referenced source on the law of persons, and reflects the transformation of the law of persons in line with the values entrenched in the Constitution of the Republic of South Africa, 1996, with specific reference to the Bill of Rights.

First-year students will derive the most benefit from Law of Persons if the book is used in conjunction with the Law of Persons Sourcebook.

Contents Include:

• Table of Cases
• Table of Statutes
• Definition of concepts
• Beginning of legal subjectivity
• Domicile
• Effect of age on status
• Children of unmarried parents
• Diverse factors which influence status
• Termination of legal subjectivity
• Index

Children's rights are now enshrined in the South African constitution, and lip service is regularly paid to them, but how effectively are they implemented? From research undertaken by the Centre for Socio-Legal Research over the last twenty years, the question has increasingly arisen of how much use such rights are on paper if the systems charged with ensuring their implementation are inadequate for the task. Possibly even more important, it has become evident that it is not enough to make 'the best interests of the child' the touch-stone for legal and welfare decisions on children, if the individuals charged with those decisions have little training -- or ready access to expertise -- in child development or the realities of a fast-changing country of many cultures. Decisions that radically affect children's futures -- whether custody decisions on divorce, fostering, children's home, adoption placements, or juvenile court decisions -- have life-long consequences. But there is also little hard evidence of what is influencing such decisions in practice, nor how decision-making for South African children can be improved. This book is the result of an attempt to remedy some of these gaps. It presents the evidence from an interdisciplinary collaborative project set up to research how legal decisions on children are being made in the new South Africa, and how children's rights are faring in practice in a variety of relevant settings.

The seventeenth edition of Accounting Standards introduces students to the principles of the International Financial Reporting Standards.

Changes brought about by new and revised standards have once again been incorporated in this latest edition, mainly relating to the new IFRS 16 on leases. The accounting principles are illustrated through questions that gradually increase in their degree of difficulty. This approach facilitates the students’ understanding of these principles and allows them to get to grips with financial statements in a practical manner.

This edition of Accounting Standards is intended to satisfy the students’ requirements while at the same time reducing the lecturers’ workload.

Beginnersgids Vir Regstudente is bedoel vir studente wat vir die eerste keer met die reg te doen kry.

Dit bied ’n breë, gebruikersvriendelike oorsig van die reg in eenvoudige taal, toegelig met voorbeelde en diagramme. Die klem val op praktiese vaardighede wat nodig is om regte te studeer, om die bronne van die reg te hanteer en om regsnavorsing te doen. ’n Kritiese benadering tot die reg word by studente aangekweek.

Hierdie uitgawe word vergesel van ’n CD-ROM wat bykomstige studiemateriaal en leiding aan studente verskaf.

Hierdie is die vyfde uitgawe van die boek wat vir die eerste keer in 1992 as 'n relatief bondige teks, spesifiek gemik op studente in die erfreg, verskyn het. Die boek het egter deur sy opeenvolgende uitgawes tot 'n meer algemene bron vir die Suid-Afrikaanse erfreg ontwikkel. Tog is dit deur sy aanslag, aanbiedingswyse en sistematiek steeds ideaal om ook as handboek in erfregkursusse gebruik te word. Die huidige weergawe poog weereens om aan die leser 'n omvattende oorsig oor die verskillende fasette van die erfreg te gee, met inagneming van die jongste ontwikkelings wat hierdie regsgebied beinvloed het.

The second edition of Cost and Management Accounting: Operations and Management is a southern African text which supports the latest curriculum offered by major accounting professional bodies and higher education institutions. It has been updated to cover current developments in management accounting. Its carefully developed pedagogical approach, offering a balance between the technical and the conceptual, combined with its focus on the requirements of professional bodies, gives students a solid exposure to the cost and management accounting profession while simplifying the learning process. Retaining its student-friendly writing style and practical approach, it is the ideal text for students of cost and management accounting across many levels, from introductory to advanced, undergraduate and postgraduate.

Hierdie nuwe bekendstelling behels 'n omvattende uiteensetting van die generieke vereistes gemeen aan alle vorderingsaksies gebaseer op ongegronde verrykingsreg en voeg daaraan toe die eiesoor tige aspekte wat in die regspraak vir spesifieke vorderings ontwikkel het. In elke onderafdeling word die toonaangewende uitsprake daarvoor afsonderlik belig en bespreek. Wat hierdie werk ook onmisbaar maak vir praktisyns is die insluiting van 'n deeglike trefwoordregister vir vinnige naslaandoeleindes.

Advanced Questions on SA Tax is the second of two publications designed together to provide comprehensive tutorial coverage to taxation students over a two-year basis.

This book covers advanced topics and integrated questions. Its complementary publication, Questions on SA Tax, covers foundational topics and those typically dealt with in the first year of tax study. This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

Elke hoofstuk in Beskrywende Rekeningkunde verwys na die vereistes van die International Financial Reporting Standards (IFRS) wat as die vernaamste bronne vir die hoofstuk dien. Beginsels word aan die hand van praktiese voorbeelde, insluitend joernaalinskrywings waar toepaslik, geїllustreer. Wat openbaarmaking betref, word daar op beste praktyke gefokus, eerder as die minimum openbaarmakingsvereistes.

Fundamental Accounting presents the basic yet essential knowledge required for first-year accounting courses at universities and universities of technology.

In this seventh edition, the excellent foundations of previous editions have been built on to include the following:

• Legislative compliance aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions
• An updated chapter on non-current assets with more information relating to VAT transactions
• A chapter focusing specifically on VAT
• Updates relating to the accounting treatment of accruals.

Its easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating.