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

The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples.

It is suitable for third-year and postgraduate students, as well as practising accountants.

South Africa’s distorted distribution of wealth is one of the biggest challenges facing the country’s economy, with unemployment sitting at an unsustainable 27.7%. In terms of wealth, the top percentile households hold 70.9% while the bottom 60% holds a mere 7%. 76% of South Africans face an imminent threat of falling below the poverty line. With such statistics, the inequality crisis in this country is at a desperate level and strategies to remedy this challenge seem shallow and lack urgency.

In this context, the Institute for African Alternatives has brought together a series of papers written by eminent South African academics and policymakers to serve as a catalyst to finally confront and resolve inequality. With papers from former Public Prosecutor Thuli Madonsela, Ben Turok and former President Kgalema Motlanthe, this book provides a guide to how the nation can confront and resolve the inequality plaguing the country. The nation is headed to the polls later this year and books such as this are vital for providing a strong guide on how those in power can address South Africa’s biggest economic crisis.

A great contribution to the current political discourse, the book both confronts the issue and provides strategies on how to remedy inequality.

One of the most compelling and conflicted characters in Sony Pictures Universe of Marvel Characters comes to the big screen as Oscar-winner Jared Leto transforms into the enigmatic antihero Michael Morbius.

Dangerously ill with a rare blood disorder and determined to save others suffering his same fate, Dr. Morbius attempts a desperate gamble. While at first it seems to be a radical success, a darkness inside him is unleashed.

Will good override evil – or will Morbius succumb to his mysterious new urges?

Following the global success of the unstoppable single 'Unholy' featuring pop diva Kim Petras, Sam Smith releases fourth studio album 'Gloria'.

This is Sam's boldest statement to date and comes off the back of an undeniable run of success with the lead single from the album.

A brand-new Egyptian novel from the master of adventure fiction, Wilbur Smith.

In the heart of Egypt, under the watchful eye of the gods, a new power is rising.

In the city of Lahun, Hui lives an enchanted life. The favoured son of a doting father, and ruler-in-waiting of the great city, his fate is set. But behind the beautiful façades a sinister evil is plotting. Craving power and embittered by jealousy, Hui's stepmother, the great sorceress Isetnofret, and Hui's own brother Qen, orchestrate the downfall of Hui's father, condemning Hui and seizing power in the city. Cast out and alone, Hui finds himself a captive of a skilled and powerful army of outlaws, the Hyksos. Determined to seek vengeance for the death of his father and rescue his sister, Ipwet, Hui swears his allegiance to these enemies of Egypt. Through them he learns the art of war, learning how to fight and becoming an envied charioteer.

But soon Hui finds himself in an even greater battle - one for the very heart of Egypt itself. As the pieces fall into place and the Gods themselves join the fray, Hui finds himself fighting alongside the Egyptian General Tanus and renowned Mage, Taita. Now Hui must choose his path - will he be a hero in the old world, or a master in a new kingdom?

Multimillion copy bestselling author Wilbur Smith returns with a brand-new historical epic, set against the backdrop of the American revolution. The Courtney family is torn apart as three generations fight on opposing sides of a terrible war that will change the face of the world forever.

1774. Rob Courtney has spent his whole life in a quiet trading outpost on the east coast of Africa, dreaming of a life of adventure at sea. When his grandfather Jim Courtney dies, and the mysterious Captain Cornish calls into the fort, Rob takes his chance and stows away on Marston's ship as it sails to England. Arriving in London, Rob is seduced by the charms of the big city and soon finds himself desperate and penniless. That is until the navy comes calling. Rob enlists and is sent across the Atlantic on a ship to join the war against the rebellious American colonists. But on the other side of the Atlantic, unbeknownst to Rob, his distant cousins Cal and Aidan Courtney are leading a campaign against the British in a quest for American Independence.

When Aidan is killed in a fierce battle with British troops, Cal vows he will not rest until he has avenged his brother's death, by driving the British out of America - by whatever means necessary...

A powerful new historical thriller by the master of adventure fiction, Wilbur Smith, of families divided and a country on the brink of revolution.

South Africa, 1820.

When Ann Waite discovers a battered longboat washed ashore in Algoa Bay, she is stunned to find two survivors: a badly scarred sailor and a little boy. As the man walks away into the morning mist alone, refusing to take the child - Harry - with him, Ann is left with no choice but to raise the boy as her own.

After two years of disaster and hardship in the African interior, desperation drives Ann and Harry back into the path of the mysterious shipwrecked man. Ralph Courtney has recently escaped from Robben Island and is determined to seek his fortune in Nativity Bay, the hidden harbour that his father told him about when he was a boy.

But it isn't long before Ralph, Ann and their fellow settlers learn that Nativity Bay now lies on the borders of a mighty kingdom, where the warrior king Shaka rules. With no means of making their way back to Algoa Bay, Ralph is forced into a bargain with the Zulu king which will lead him to confront the past that he has been running from for his entire life.

Chris Hani’s assassination in 1993 gave rise to one of South Africa’s greatest political questions: if he had survived, what impact would he have had on the ANC government?

On the 30th anniversary of his murder by right-wing fanatics, this updated version of the best-selling Hani: A Life Too Short re-evaluates his legacy and traces his life from his childhood in rural Transkei to the crisis in the ANC camps in Angola in the 1980s and the heady dawn of South Africa’s freedom.

Drawing on interviews and the recollections of those who knew him, this vividly written book provides a detailed account of the life of a hero of South Africa’s liberation, a communist party leader and Umkhonto we Sizwe chief of staff who was both an intellectual and a fighter.

Overthinking is also known as worrying or ruminating and it's a form of anxiety that many people suffer from. Psychologist and New Zealand bestselling author Gwendoline Smith explains in clear and simple language the concepts of positive and negative overthinking, the truth about worry and how to deal with the 'thought viruses' that are holding you back.

She helps you understand what's going on in your head, using humour, lots of examples and anecdotes, and she offers powerful strategies for addressing your issues.

Based on cognitive behavioural theory, this book will help you in all the key areas of your life: from your personal life to relationships and work.

From the brilliant, bestselling author of Child 44 comes a suspenseful and fast-paced novel about an Antarctic colony of global apocalypse survivors seeking to reinvent civilization under the most extreme conditions imaginable.

The world has fallen. Without warning, a mysterious and omnipotent force has claimed the planet for their own. There are no negotiations, no demands, no reasons given for their actions. All they have is a message: humanity has thirty days to reach the one place on Earth where they will be allowed to exist… Antarctica.

Cold People follows the perilous journeys of a handful of those who endure the frantic exodus to the most extreme environment on the planet. But their goal is not merely to survive the present. Because as they cling to life on the ice, the remnants of their past swept away, they must also confront the urgent challenge: can they change and evolve rapidly enough to ensure humanity’s future? Can they build a new society in the sub-zero cold?

Original and imaginative, as profoundly intimate as it is grand in scope, Cold People is a masterful and unforgettable epic.

A thrilling new Wilbur Smith series for the next generation with high action and high stakes - starring teen protagonists Ralph and Robyn Ballantyne.

Ralph and Robyn live at Crocodile Lodge, their family ranch in South Africa, where they help with the animals, aid the conservation effort and learn the land. That is, until a mysterious predator starts terrorising the reserve. On the trail for answers, the siblings discover the fearsome culprit: the largest crocodile they've ever seen, uncannily similar to the long-extinct Sarchosuchus Ralph recognises from his favourite game, Predasaur. And when a nearby village is ravaged by a deadly disease, seemingly stemming from a millennia-old animal, the stakes are higher than ever.

As Ralph and Robyn follow the clues, all roads lead them to Crocodile Lodge's infamous neighbour: millionaire tech giant and hunting enthusiast Josef Gerhard. Could it really be that Gerhard is bringing the beastly creatures of Predasaur to life - and at what cost?

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.

Healthy societies can only be built on a realistic understanding of people and their world. The call for African solutions to the continent's problems demands an innovative pool of knowledgeable and skilled social researchers. Fundamentals of social research methods: An African perspective draws examples from a broad spectrum of fields including agriculture, public health, social welfare, community development and regional planning. The material is compatible with social science methods courses in sociology, economics, political science, psychology and education.

A fun and fearless anthology of feminist tales, by fifteen bestselling, award-winning writers:

Margaret Atwood, Susie Boyt, Eleanor Crewes, Emma Donoghue, Stella Duffy, Linda Grant, Claire Kohda, CN Lester, Kirsty Logan, Caroline O'Donoghue, Chibundu Onuzo, Helen Oyeymi, Rachel Seiffert, Kamila Shamsie and Ali Smith - introduced by Sandi Toksvig.

DRAGON. TYGRESS. SHE-DEVIL. HUSSY. SIREN. WENCH. HARRIDAN. MUCKRAKER. SPITFIRE. VITUPERATOR. CHURAIL. TERMAGANT. FURY. WARRIOR. VIRAGO.

For centuries past, and all across the world, there are words that have defined and decried us. Words that raise our hackles, fire up our blood; words that tell a story.

In this blazing cauldron of a book, fifteen bestselling, award-winning writers have taken up their pens and reclaimed these words, creating an entertaining and irresistible collection of feminist tales for our time.

Discover the secret history behind the headlines.

The Mexican drug wars have inspired countless articles, TV shows and movies. From Breaking Bad to Sicario, El Chapo's escapes to Trump's tirades, this is a story we think we know. But there's a hidden history to the biggest story of the twenty-first century. The Dope exposes how an illicit industry that started with farmers, families and healers came to be dominated by cartels, kingpins and corruption. Benjamin T Smith traces an unforgettable cast of characters from the early twentieth century to the modern day, whose actions came to influence Mexico as we now know it.

There's Enrique Fernandez, the borderlands trafficker who became Mexico's first major narco and one of the first victims of the war on drugs; Eduardo 'Lalo' Fernandez, Mexico's most prominent heroin chemist and first major cocaine importer; Leopoldo Salazar Viniegra, the brilliant doctor and Marxist who tried (and failed) to decriminalize Mexico's drugs; and Harry Anslinger, the head of the Federal Bureau of Narcotics whose sensationalist strategies paved the way for U.S. interference and the extraordinary levels of violence in Mexico today.

The Dope is the epic saga of how violence and corruption came to plague modern Mexico, and the first book to make sense of the political and economic big picture of the Mexican drug wars.

On a hot summer’s day, the animals wandered, they roamed and explored, they galloped and soared, in search for the perfect tree for their needs.

Many trees were falling one by one, from the force and destruction of what the elephants had done. And some of the trees that had stood the test, had patches of bark missing from the rhino’s unrest.

And looking more closely at the top of the trees, sat fish eagles in waiting to soar and fly free.

Will the animals find the perfect tree?

James Bond spoof starring Rowan Atkinson as Johnny English, a lowly government clerk who suddenly finds himself promoted to the position of Britain's Number One International Spy. Sent into action after the crown jewels are stolen, English and his sidekick Bough (Ben Miller) soon begin to suspect billionaire Pascal Sauvage (John Malkovich). The plot thickens when the mysterious Lorna Campbell (Natalie Imbruglia) begins turning up in the most unexpected places.

The first ever memoirs from the Number One global bestselling adventure author.

Wilbur Smith has lived an incredible life of adventure, and now he shares the extraordinary true stories that have inspired his fiction. From being attacked by lions to close encounters with deadly reef sharks, from getting lost in the African bush without water to crawling the precarious tunnels of gold mines, from marlin fishing with Lee Marvin to near death from crash-landing a Cessna airplane, from brutal school days to redemption through writing and falling in love, Wilbur Smith tells us the intimate stories of his life that have been the raw material for his fiction.

Always candid, sometimes hilarious, and never less than thrillingly entertaining, On Leopard Rock is testament to a writer whose life is as rich and eventful as his novels are compellingly unputdownable.

Business tycoon Patrice Motsepe is never shy to shake up the status quo. He has always followed his instincts to stay ahead of the curve. An icon of corporate South Africa, he is as much known for his leadership in the world of football as for his philanthropy.

He was a top lawyer when he followed his dream of being an entrepreneur, making a deal with Anglo American in the late 1990s that marked the beginning of a series of unique relationships which today define his African Rainbow Minerals empire. As the owner of Mamelodi Sundowns, he led it to becoming one of the most accomplished clubs in Africa. Then came the powerful seats of president at the Confederation of African Football and vice-president of FIFA, football’s global governing body, in 2021. Yet questions linger about his political ambitions because of his close links to the ANC and particularly his brothers-in-law, Cyril Ramaphosa and Jeff Radebe.

In this unauthorised biography, best-selling author and journalist Janet Smith mines public archives, academic papers and international media to find what lies behind this hugely successful, intensely private man, and what may lie ahead.

Hoe ver sal jy gaan om jou kind te beskerm?

Inwoners van Makulu Manzi het skaars herstel van die kinderpornografieskandaal wat die dorp vroeër die jaar getref het. Nou is daar gerugte van moetiemoorde en ekstremistiese groepe wat kinders werf vir selfmoordbomaanvalle. Die plaaslike skool stuur rebelse tieners na regrukkampe, en selfs georganiseerde bloedskenking word met agterdog bejeën.

Wanneer Daleen Boshoff se dogter tydens ’n uitstappie op die lyk van ’n tienerseun afkom, ruk dit die fondament onder hul uit. Is dit inderdaad moord vir moetie? Of hou die vermiste kinders verband met die bomaanvalle teen die kus van Afrika?

Rooigety is die opvolg van Dooiegety (2019).

A gripping, at times painfully honest, and ultimately inspirational memoir from global superstar and creator of the Red Table Talk series Jada Pinkett Smith.

Jada Pinkett Smith was living what many would view as a fairy-tale of Hollywood success. But appearances can be deceiving, and as she felt more and more separated from her sense of self, emotional turmoil took hold. Sparing no detail, Worthy chronicles her life—from a rebellious youth running the Baltimore streets as an observer and participant in the drug trade, to the deep bond she shared with Tupac Shakur from the moment they met, to her move to Los Angeles and the successful career she built on her own terms, to becoming the wife of superstar Will Smith and mother to Jaden, Willow and bonus-mom to Trey. A rollercoaster from the depths of suicidal depression to the heights of self-acceptance and spiritual healing, Worthy is a woman’s journey to finding herself again.

In a media driven landscape that crafts narratives for our celebrities, Smith shares herself in an intimate conversation with readers. She answers questions about her difficult childhood, her marriage, her parenting style, her career choices, and the intense scrutiny that followed “the slap.” An impactful and rare memoir that engages and educates, Worthy shows why adhering to the status quo has never been the plan for Jada Pinkett Smith and why labels and stories crafted by others strip women of their authenticity.

Worthy teaches us who Jada is, and how to embrace our most lovable qualities. Complete with thought-provoking writing prompts and meditations on how to discover who we really are and nourish our self-worth.

The Crown focuses on Queen Elizabeth II as a 25-year-old newlywed faced with the daunting prospect of leading the world's most famous monarchy while forging a relationship with legendary Prime Minister, Sir Winston Churchill.

The British Empire is in decline, the political world is in disarray, and a young woman takes the throne.... a new era is dawning.

Peter Morgan's masterfully researched scripts reveal the Queen's private journey behind the public facade with daring frankness. Prepare to be welcomed into the coveted world of power and privilege and behind locked doors in Westminster and Buckingham Palace....the leaders of an empire await.

It is the First World War and Susan Nell stands before the door of a private ward in a British military hospital. On the door she reads a single name. She knows that name. Sixteen years ago, during the Anglo-Boer War, she encountered that name in a concentration camp in Winburg. She lifts her hand to open the door. Her hand shakes uncontrollably. But she is a psychiatric nurse and this is what she has to do, bring traumatised soldiers back to the light. However, if this soldier is the one who sixteen years ago thrust all light out of you with his hips, it is not that obvious. Susan Nell hesitates before she opens the door, desperately uncertain – teetering on the threshold between life and death.

In The Camp Whore the resilience of the human spirit is weighed up against the equally persistent influence of trauma. It is a psychological thriller that will hold you in its icy grip till the very last page.

The one and only Zadie Smith, prize-winning, bestselling author of Swing Time and White Teeth, is back with a second unmissable collection of essays.

No subject is too fringe or too mainstream for Zadie Smith's insatiable curiosity. From social media to the environment, from Jay-Z to Karl Ove Knausgaard, she has endless enthusiasmand the boundless wit, insight and wisdom to match. In Feel Free, pop culture, high culture, social change and political debate all get the Zadie Smith treatment, dissected with razor-sharp intellect, set brilliantly against the context of the utterly contemporary, and considered with a deep humanity and compassion.

This electrifying new collection showcases its author as a true literary powerhouse, demonstrating once again her credentials as an essential voice of her generation.

Vir ‘n man is daar nie nou tyd in Tillie se lewe nie. Sy sy wil haar avontuurlustige drome uitleef sonder die komplikasies van 'n verhouding. Maar dan duik ‘n geleentheid onverwags op om ‘n lank gekoesterde droom te vervul.

Professor Ryk Broodryk maak haar ‘n aanbod wat sy nie kan weier nie: Trou met hom vir ‘n jaar om sy erfporsie te behou in ruil vir eenmiljoen rand. Die enigste voorwaarde is dat sy bereid moet wees om vir drie maande saam met hom in die Amasone deur te bring. Wat sy egter nie verwag nie, is vir die singende en ernstige professor om haar voete onder haar uit te slaan om haar hart in sy hande te hou.

Gaan Ryk haar avontuurlustige drome kelder, of gaan hy haar mees vervullende avontuur nóg word?