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.

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

Librarians Stuart Goodson and Myra see their regular winter day shaken up when a collection of homeless patrons decide to take shelter in their library overnight as temperatures outside drop to deadly levels of freezing.

What starts as a peaceful sit-in quickly escalates into a full-on face-off, orchestrated on one side by city prosecutor and mayoral candidate, Josh Davis and on the other by increasingly impatient crisis negotiator, Bill Ramstead, resulting in a growing media storm with violence on the horizon...

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

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

From an academic point of view, the publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.

Corporate Finance: A South African Perspective 3e explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life applications. The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance. Corporate Finance: A South African Perspective 3e explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life applications. The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance.

Die pretboek beloof ure se vermaak!

Hier is grappe wat jou sal laat skater en raaisels wat jou sal laat kopkrap. Hier is ook vreeslike vreemde feite, prettige speletjies en snaakse limerieke. Jy sal giggel wanneer jy hoor waarom spoke nie leuens kan vertel nie. Jou oë sal rek as jy uitvind wat gebeur as mens te veel wortels eet!

En jy gaan op die grond rondol as jou maats moet verduidelik waarom hulle kies om ’n mak krokodil se tande te borsel óf eerder in ’n swembad vol spoeg sal swem!.

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.

The second edition of Introduction to Business Management: Fresh Perspectives is suitable for first-year courses in Business Management. It covers core theory on the business environment, management theory, management tasks and business functions and is divided into four parts. Each of the four parts is introduced with an infographic that provides an overview of the topics in that part.

Building on students’ existing knowledge, the ‘Before you start’ and ‘Think about it’ activities encourage students to think about key topics and to contextualise them. Up-to-date examples from private, public and nongovernmental organisations in South Africa help students apply concepts and at least two new case studies per chapter provide further opportunities for application. To support students, key concepts are highlighted and explained in a textbox, while vocabulary is promoted through a glossary at the back of the book. The review feature includes a chapter summary, critical reflection question, self-assessment questions and case study, with solutions provided at the back of the book.

Prescribing lecturers have access to customisable test banks (multiple-choice questions, essays and case studies) with answers and PowerPoint® slides of the main ideas and graphic material in the textbook.

This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.

Healthcare delivery in the 21st century has become increasingly complex and demanding . Clinical consultations frequently raise scientific, ethical and legal challenges. While scientific issues may be resolved using an evidence-based medicine (EBM) approach, ethical theory is needed to justify decision making in the face of ethical conflict. Medical ethics, law and human rights: a South African perspective provides the conceptual background and analytic skills necessary to assist with the resolution of ethical dilemmas encountered in the South African healthcare environment. Medical ethics, law and human rights: a South African perspective uses case studies to help the healthcare team to identify and analyse ethical, moral and value concepts, and to apply these to scenarios that they may encounter on a daily basis. Part 1 explores theories and principles of ethics (including African philosophy), introduces medical law, discusses health and human rights, and also makes the transition from theory to practice. Part 2 looks at specific topics in healthcare that raise challenges from an ethics perspective - HIV/AIDS, use of social media, euthanasia, human reproduction, genetics and genomics. In view of the increasing emphasis on ethical considerations in healthcare from the Health Professions Council of South Africa (HPCSA), coupled with the rising incidence of litigation in healthcare, Medical ethics, law and human rights: a South African perspective is essential reading for health science, law and philosophy students as well as practising healthcare professionals.

This book introduces the fundamentals of financial mathematics.

It begins with a discussion of simple and compound interest and then establishes the important concepts of effective and equivalent effective interest rates. Subsequent chapters discuss the applications of annuities to practical problems regarding the saving of money and repayment of loans. The notion of using net present value and internal rate of return to distinguish between two different investment opportunities is presented.

The concluding chapters of the book take a brief look at the use of differential and integral calculus in financial mathematics. Each chapter includes numerous worked examples that are solved with the aid of a financial calculator where applicable.

Die beste manier om jouself uit te daag en pret te hê is deur hierdie boek te koop; jou brein is gewaarborg om bollemakiesie te slaan!

In hierdie prettige aktiwiteitsboek is daar blokraaispeletjies, syferspeletjies en ander raaisels wat perfek is vir ouer kinders in die laerskool!

The scope of this text focuses on the business environment in all the economic sectors in South Africa and as such will enable the reader to have an understanding of: The financial function of an organisation; The basic concepts of financial management; The banking issues and basics of insurance relating to an organisation; As well as managing: The buying and selling activities in an office; The wages, salaries and petty cash in an office Finally, to equip the reader to draw up and manage an office budget.

This is an introductory text for first year students aiming to become CAs.

This work deals with the concepts in the Conceptual Framework for Financial Reporting as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting.

The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting.

Labour Law in Context (2nd edition) offers comprehensive coverage of the key aspects of South African labour law.

It is the ideal companion to support both students of law and non-law students throughout their studies.

It is also suitable for anyone doing a short course in aspects of labour law, or for those who want to keep up-to-date with key labour law issues and rulings.

Public Economics is a southern African textbook on the subject, written by respected South African experts. The new edition deals with current issues such as social security and health care, and demonstrates how public economic theory is relevant to the real-world context.

Public Economics equips senior undergraduate and postgraduate students with basic analytic skills and demonstrates how these apply to practical issues.

The main objective of this textbook is to familiarise the learner with the internal audit environment with reference to the Global Internal Audit Standards (GIAS).

CALCULUS: EARLY TRANSCENDENTALS, Metric, 9th Edition provides you with the strongest foundation for a STEM future.

James Stewart's Calculus, Metric series is the top-seller in the world because of its problem-solving focus, mathematical precision and accuracy, and outstanding examples and problem sets. Selected and mentored by Stewart, coauthors Daniel Clegg and Saleem Watson continue his legacy, and their careful refinements retain Stewart's clarity of exposition and make the 9th Edition an even more usable learning tool.

The accompanying WebAssign includes helpful learning support and new resources like Explore It interactive learning modules. Showing that Calculus is both practical and beautiful, the Stewart approach and WebAssign resources enhance understanding and build confidence for millions of students worldwide.

In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.

Traditional organizing advice never worked for Dana K. White. Is it possible, she wondered, to get organized without color coding my sock drawer? As Dana let go of the need for perfection, she discovered the joy of having an organized house in the midst of everyday life.

In Organizing for the Rest of Us, Dana teaches us how to make great strides with minimal effort in organizing every room of our home. Here she offers 100 organizing tips to help us understand:

• Why changing how we think about clutter is the first step to getting rid of it
• The basics of organization for people who don't like to organize
• Why you need to get a grip on laundry and dishes before getting organized
• How living with less clutter is better for the environment, our spiritual lives, and our relationships
• Why real-life decluttering requires fewer hours and less emotional bandwidth than we imagined

Fans of Dana's podcast, A Slob Comes Clean, which has been downloaded 7 million times, will treasure this book as a resource. With her lighthearted approach, Dana provides bite-size workable solutions to break through every organizational struggle you have--for good!

The unit manager must be able to deal with a wide range of tasks in the course of the day. These could range from compiling a duty roster, writing a unit procedure, compiling an emergency plan, preparing an annual budget or answering a legal question. The unit manager must also be able to manage a team of healthcare professionals, be able to lead and motivate the team, and organise the unit so that it functions effectively and in line with the institution's vision and mission. In addition, the unit manager must be able to keep control of supplies and equipment in the unit, which must be kept in good working order and replaced when necessary. All of these aspects are covered in Introduction to health services management for the unit manager, fourth edition.

Nutraceutical Fruits and Foods for Neurodegenerative Disorders presents food-based strategies, specifically related to nutraceuticals, in delaying the onset and slowing down of the propensity of neuronal devastation. In addition to highlighting the positive effects of nutraceutical fruits and foods on brain health, the book also explores the medicinal properties of fruits, vegetables, berries and nutraceuticals, along with their contribution to environmental factors, potential hazards and the need for specific regulatory actions. This book will be a welcomed reference for nutrition researchers, dieticians, nutritionists and academicians studying related fields.