Die uitgawe van hierdie gesaghebbende publikasie is tot 'n groot mate hersien en bygewerk om die ontwikkelinge op die gebied van rekeningkunde in te sluit. Die boek is daarop gemik om in die veranderende behoeftes van opleidingsinstansies te voorsien en om die student met 'n grondige kennis van die teorie en praktyk van rekeningkunde asook met 'n vaardigheid in die aanwending daarvan toe te pas.

The fourteenth edition of Accounting standards introduces students to general accounting principles and focuses on the disclosure requirements of company financial statements. Changes brought about by new International Accounting Standards have once again been incorporated in this latest edition. The accounting principles are illustrated through questions which are gradually increased in their degree of difficulty. This approach facilitates the student's understanding of these principles and allows them to get to grips with financial statements in a practical manner. Students will benefit from the countless opportunities for practice as self-study is encouraged. Accounting standards is intended to satisfy the requirements of learners and to reduce the workload of educators. Solutions to questions are provided to lecturers at prescribing institutions.

Access to financial services is recognised across the world as a powerful contributor to economic growth and poverty alleviation in developing countries. Real Money, New Frontiers is a collection of case studies of innovation in Africa’s financial markets, presenting vivid testimony from across the continent of how profit-seeking organisations are experimenting with new products and models of distribution in their quest for new markets at the bottom of the financial pyramid.

Written from the perspective of service providers, this book explores the factors that make financial sector innovation succeed in often very challenging circumstances. It shows that on the continent with the worst levels of financial access in the world, there is plenty to celebrate.

The tutorial questions in this book cover the auditing syllabi as prescribed by The South African Institute of Chartered Accountants (Part 1 of the Qualifying Examination) and the Independent Regulatory Board for Auditors (Public Practice Examination – “Part 2” - Audit Specialisation).

The hundreds of questions comprise various topics and are graded into three categories according to their level of difficulty in line with the South African accounting profession’s definition of levels of knowledge:

• B – Basic (Level 1: Knowledge and Comprehension)
• I – Intermediate (Level 2: Application)
• A – Advanced (Level 3: Integration).

The reworked and updated new edition of this widely-prescribed bestseller has been written specifically for second year students following a first course on the subject. Extensive use is made of examples and references to case law and the authors take cognisance of and accommodate the varying needs and teaching approaches at different universities.

As with the previous edition, this textbooks endeavours to provide a picture of the new law of property, and therefore chapters concerning the protection of rights in property in terms of the Constitution of the Republic of South Africa, 1996, are included.

The new edition of this best selling work strikes a balance between the theory of the law of evidence and its practical application in a constitutional setting.

Special attention is given to constitutional issues, the impact of these sections on the Anglo-South African law of evidence, and the extent to which some of them may be subject to constitutional challenges.

A discussion of the provisions of the Electronic Communications and Transactions Act 25 of 2002 relating to the law of evidence and the consequences of the repeal of s 66 of the Internal Security Act 74 of 1982 are included.

Principles of the interpretation of contracts in South Africa is a comprehensive reference manual which will teach you how to interpret contracts in four easy steps by encouraging you to study the contract from a sound rational and scientific base. By studying the presented theoretical principles you will learn how to confidently interpret contracts, taking the guesswork out of deciding which arbitrary factual and legal elements should be considered when interpreting the contract.

This is the fourth edition of the book entitled, in former editions, Law of Succession: Student's Handbook and Introduction to the Law of Succession. The book is still primarily intended as a textbook for students in the law of succession. However, the nature of the book has changed to such an extent through its different editions that a more general title for this edition was considered justified.

Since the previous edition a number of important developments in the law of succession have taken place, especially through case law. These include the influence of the Constitution of the Republic of South Africa, 1996 (particularly the Bill of Rights) on freedom of testation, the extension of the application of the Intestate Succession Act 81 of 1987 and the power of condonation of the court at the execution, amendment and revocation of wills. The fourth edition aims at reflecting these and also other developments in the law of succession.

Entrepreneurial law is a dynamic area that changes rapidly. With this edition of entrepreneurial law the authors aim at reflecting these changes. Although there were no major legislative changes to the companies’ act of 1973 or the close corporation Act of 1984, several minor, but significant changes were made to these two important pieces of legislation which are now reflected in this edition.

Accounting Standards...in Brief presents accounting standards and interpretations issued by the South African Institute of Chartered Accountants in a summarised format. Incorporated into this text are the changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project. This publication may be used in conjunction with the well-known and established question book, Accounting Standards. Accounting Standards...in brief is not aimed at learners studying to become chartered accountants; these learners are encouraged to use the original source text, namely Accounting Standards.

This new Southern African edition of Kim Langfield-Smith and Helen Thorne's best-selling Australian Management Accounting text explains the contemporary role of management accounting in organisations - supporting a company's quest for enhancing shareholder and customer value. The effective management of resources, both financial and non-financial, is essential to creating value. Retaining the strategic approach and comprehensive coverage but thoroughly adapted for Southern Africa, Management Accounting Southern African edition is suitable for the one- or two-semester undergraduate course, and is ideal for use over two years of study.

This work is an introductory guide for students of labour relations and managerial studies. This edition retains explanations of the procedures and processes encountered in this field, including parties to an employment-relations system, individual and