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.

Occupational Safety and Health (OSH) in the workplace is not only a strategic priority in terms of moral or social responsibility, it is also an obligation regulated and governed by law. A well-designed manufacturing process (the operations system) must be both productive and safe, without potential physical, emotional and mental health risks. OSH management has become a very complex multi-functional science within operations management and total quality management (TQM). It focuses on a non-legalistic approach whereby the organisational culture fosters spontaneous OSH and a high quality of work life. This is done by using a TQM approach, based on a functional TQM model.

Changes brought about by new and revised standards have once again been incorporated in this latest edition. It also incorporates two existing standards - IFRS 2 and IFRS 3 - that were not specifically addressed in the previous edition. The accounting principles are illustrated through questions which 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. Students will benefit from the countless opportunities to practise as self-study is encouraged.

Principles of management accounting: the question book accompanies the Oxford University Press Southern Africa textbook Principles of Management Accounting: A South African Perspective, offering additional questions on each of the topics covered in the textbook. The Question Book is suitable for second- and third-year students of Management Accounting at universities and universities of technology. It comprises original questions that have been tried and tested as well as selected level-appropriate questions from the relevant Chartered Institute of Management Accounting (CIMA) and Association of Chartered Certified Accountants (ACCA) papers. Together, Principles of Management Accounting: A South African Perspective and Principles of Management Accounting: The Question Book form an ideal learning package that provides students with essential practice in answering typical questions they will encounter in examinations.

An attempt is made in this book to address the need for sound ETD practices and to provide practical guidelines in order to assist ETD learners and practitioners in adapting to the new education and training paradigm, which integrates the needs of the learner and ETD practitioner with organisational needs. This book is also available in eBook format. Purchase this eBook from Van Schaik or from Kalahari here.

This book introduces students to the general principles of contract law with specific application to South Africa. It integrates the common law, statutory law and constitutional perspectives. The text supports learning and the development of independent academic skills through various learning features. This edition includes a full new chapter addressing the Consumer Protection Act 68 of 2008.

The law affects us all, and even your most basic day-to-day choices and actions have legal implications. Yet few people have much knowledge of the law or understand complicated legal terminology – and lawyers’ fees are beyond many people’s reach.

This book will provide you with the necessary information on a wide range of legal issues that may impact on your daily life – at work, in the home, on the road, in the marketplace, and in the courtroom.

Written by experts specifically for the layperson, the book’s everyday language is free of obscure legal jargon. It is easily understandable, informative and essential for each and every household in South Africa.

What’s new in the third edition?

This new edition includes new or expanded information on parental rights and responsibilities; custody issues and adoption; running a business; companies and close corporations; debt review; traffic offences and accidents; the Consumer Protection Act and the National Credit Act.

By the time this publication went to print it seemed that the world's financial and economic systems might be on the brink of 'going broke'. At the same time, the Occupy Wall Street (OWS) movement was going global. Thousands of mostly (yet not exclusively) young people were taking to the streets in the financial centres of countries across the globe, protesting and showing their disillusionment with the state of affairs in the world. This book is also available in eBook format. Purchase this eBook from Van Schaik here or from Kalahari here.