The nineteenth edition of Accounting Standards is intended for Financial Accounting second or third-year students or students requiring an introduction to accounting standards. It introduces students to the principles of the International Financial Reporting Standards (IFRS).

The accounting principles are illustrated through questions which gradually increase in difficulty. This approach facilitates students’ understanding of these principles and enables them to get to grips with financial statements practically. An indication is given whether a question contains topics that are not in the revised SAICA syllabus but may be relevant for other syllabi or for the further enrichment of students’ understanding. Accounting Standards is designed to meet students’ requirements while at the same time reducing the lecturers’ workload.

Solutions to all the questions are provided to lecturers at prescribing institutions.

Die boodskap van die Nuwe Testament is dat Jesus die straf vir die mens se sonde op Hom geneem en vryspraak verwerf het vir diegene wat in Hom glo. Hierdie geloof in die plaasvervangende lyding van Jesus laat vrae by baie mense ontstaan. Was die wrede dood van Jesus nodig? Waarom vergewe God nie onvoorwaardelik, sonder om ’n offer te eis nie? Is God die Vader beperk in sy vergewensgesindheid? Die geloof in hemel en hel wek angs en twyfel by vele – angs vir die hel en twyfel of hulle die hemel sal ‘haal’. Kan ’n God van liefde, die God wat deur die Christelike Kerk verkondig word, so iets oor sy hart kry?

Die skrywer het geen pretensie dat hy die finale antwoord op al hierdie vrae het of dat hy die ryke betekenis van die lewe, sterwe en opstanding van Jesus kan uitput nie, maar hy hoop van harte dat die gedagtes wat volg, tog lig sal bring vir mense wat met hierdie vrae worstel.

What happens when we cross a significant boundary? We step into an unsettling in-between zone, where we have to abandon accepted structures and truths. Yet this liminal zone can also open up possibilities for inner transformation, leading to the birth of a new sense of fellowship. Since 1994, South Africans have been experiencing the anxieties of old structures breaking down and of new ones being built - a process that South African authors have been powerfully representing and questioning. Beyond the Threshold analyzes the transformative powers of liminal states and hybridizing processes in literature. Its authors discuss a wide range of intriguing liminal characters, dangerous liminal situations, and unique transformations in recent books mainly from South Africa. These books tell the compelling stories of marginal characters, giving their stories moral authority while exploring their transformative possibilities.

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 sixteenth edition of Accounting standards introduces students to the principles of the International Financial Reporting Standards. Changes brought about by new and revised standards have once again been incorporated in this latest edition, mainly relating to the new hedge accounting section in IFRS 9, as well as IFRS 15 on revenue. The accounting principles are illustrated through questions that 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. This edition of Accounting Standards is intended to satisfy the students' requirements while at the same time reducing the lecturers' workload.