A Guide to Legislative Drafting in South Africa identifies the key aspects of legislative drafting, providing a clear and practical guide to the subject. It unravels the mysteries and complexities of statutory writing, presenting it to the reader in a structured and understandable manner.

Environmental Law and Local Government in South Africa is the first work of its kind to extensively analyse South African environmental law and policy for local government. This book meets an important need in the area of environmental management. This novel collection of theoretical scholarship and real-life examples presents different features of the interface between local government and environmental law. Each chapter is accessible yet detailed enough to be useful. In the scope of this comprehensive work, 32 authors collectively answer the question: What is the role of local government in moving South Africa towards a sustainable future, considering the dictates and scope of environmental law?

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.

The textbook Accounting for Attorneys was written to satisfy a need of attorneys and lawyers in the field of accounting.

Attorneys should have a basic knowledge of accounting principles as well as the treatment of trust monies in order that control is exercised at all times on the treatment and recording of such transaction in practice.

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.

Gripping GAAP is designed for those who wish to: fully understand the concepts and principles of accounting be able to study their syllabus without the aid of daily lectures (e.g. students studying on a distance learning basis);qualify as chartered accountants; and keep abreast of the changes to international financial reporting standards.

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.

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

Die sewentiende uitgawe van Rekeningkundige Standaarde stel studente bekend aan die beginsels van die Internasionale Finansiele Verslagdoeningstandaarde. Veranderings wat deur nuwe en hersiene standaarde meegebring is, is weereens in hierdie nuutste uitgawe bygewerk, grootliks met betrekking tot die nuwe IFRS 16 wat handel oor hure. Die rekeningkundige beginsels word geillustreer deur vrae wat geleidelik in moeilikheidsgraad toeneem. Hierdie benadering fasiliteer die student se begrip van die beginsels en stel hul in staat om finansiele state op 'n praktiese manier te bemeester. Hierdie uitgawe van Rekeningkundige Standaarde se doelstelling is om aan die behoeftes van studente te voldoen en om terselfdertyd die werklas van die dosente te verlig.

The Casebook on South African Family Law provides a clear and concise analysis of the facts and principles enunciated by the courts on the law of family.

It contains commentary and extracts from cases referred to in South African Family Law.

This work reflects the law as at 31 July 2004. Decisions up to July 2004 have been considered for inclusion.

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.

A proper understanding of the law of contract requires far more than the mere rote learning of principles extracted from cases. Contract law is a practical subject and students will understand it best by applying contractual principles to practical, life-like scenarios. Student's guide to the law of contract fosters such an approach. It is filled with examples, exercises and problem-setting questions that increase gradually in level of complexity. This will facilitate discussion in study groups and during lectures. Spaces for the completion of exercises and summaries of prescribed cases enable students to engage actively with the learning material in one basic source. Student's guide to the law of contract can be used by lecturers as a primary teaching tool for undergraduate students to improve their students' knowledge and understanding of basic contractual principles, develop their ability to reason and stimulate their interest in the subject. Likewise, students will find it useful as an aid additional to lectures and more advanced contract law textbooks.

The essential guide to fixed income portfolio management, from the experts at CFA Fixed Income Analysis is a new edition of Frank Fabozzi's Fixed Income Analysis, Second Edition that provides authoritative and up-to-date coverage of how investment professionals analyze and manage fixed income portfolios. With detailed information from CFA Institute, this guide contains comprehensive, example-driven presentations of all essential topics in the field to provide value for self-study, general reference, and classroom use. Readers are first introduced to the fundamental concepts of fixed income before continuing on to analysis of risk, asset-backed securities, term structure analysis, and a general framework for valuation that assumes no prior relevant background. The final section of the book consists of three readings that build the knowledge and skills needed to effectively manage fixed income portfolios, giving readers a real-world understanding of how the concepts discussed are practically applied in client-based scenarios. Part of the CFA Institute Investment series, this book provides a thorough exploration of fixed income analysis, clearly presented by experts in the field. Readers gain critical knowledge of underlying concepts, and gain the skills they need to translate theory into practice. * Understand fixed income securities, markets, and valuation * Master risk analysis and general valuation of fixed income securities * Learn how fixed income securities are backed by pools of assets * Explore the relationships between bond yields of different maturities Investment analysts, portfolio managers, individual and institutional investors and their advisors, and anyone with an interest in fixed income markets will appreciate this access to the best in professional quality information. For a deeper understanding of fixed income portfolio management practices, Fixed Income Analysis is a complete, essential resource.

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.

Features:

• Information about recently issued IFRS, including IFRS 10 Consolidated Financial Statements, IFRS 11 Joint arrangements, IFRS 12 Disclosure of Interests in Other Entities, and IFRS 13 Fair value measurement, as well as IFRS 15 Revenue from Contracts with Customers.
• References to the IFRS for SMEs.
• A discussion of the Conceptual Framework.
• A fully revised chapter on revenue.
• Updates on group accounting.

Auditing Fundamentals in a South African Context is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum.

Features:

• Learning outcomes serve as a guide to the content.
• News articles demonstrate the relevance, practical application, and real-life nature of the concepts in the chapter. They also build a broader understanding and awareness of the dynamic business environment.
• Source documents provide examples of actual company records and documents, financial statements and reports, letters, working papers and other documents issuing from the running case study.
• These documents assist students to visualise and understand the purpose within the audit process, and to understand how principles are applied in practice.
• Explanations of key terms assist readers to comprehend technical terminology clearly, and to understand the material effectively.
• End-of-chapter questions enable readers to test their understanding of key concepts throughout the text.

Enables the reader to correctly prepare a full set of financial statements for a sole proprietor according to Generally accepted accounting practices. Focuses on the preparation and presentation of the financial statements of partnerships and close corporations in accordance with Generally accepted accounting practice and also deals with the conversion aspects of these entities includes important issues regarding partnerships and close corporations, for example changes in ownership and dissolution.

A midwife is responsible for recording the progress of labour on a partograph or partogram. The partograph helps caregivers detect whether labour is progressing normally or not, indicates when augmentation of labour is appropriate and assists in recognising potential problems before they occur. Each title covers one important topic, and has been written by a specialist in that field. The series follows a consistent format and covers issues such as key ethical and legal considerations, relevant legislation, case studies, and practical applications. These concise, accessible texts will be suitable for accreditation when continuing professional development becomes a requirement

Sedert die vorige uitgawe in 2000 verskyn het, het heelwat baanbrekende nuwe uitsprake in sowel die gerapporteerde as ongerapporteerde hofverslae hier en elders verskyn waarby estoppel te berde gekom het. Dit moet noodwendig by die huidige uitgawe oorweeg en bespreek word om die klaarblyklike regs­ontwikkeling te identifiseer.