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).

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.

When President F.W. de Klerk announced the unbanning of the liberation movements on 2 February 1990, he opened the door to negotiations that would end apartheid and pave the way to democracy. But how did this moment come about? What power struggles and secret talks had brought the country to this point?

Written by two ANC veterans who were close to these events, Breakthrough sheds new light on the process that led to the formal negotiations. The book focuses in particular on the years 1984–1990 and on the skirmishes that took place in the shadows, away from the public glare, as the principal adversaries engaged in a battle of positions that carved a pathway to the negotiating table. Drawing from material in the prison files of Nelson Mandela, minutes of the meetings of the ANC Constitutional Committee, the NWC and the NEC, notes about the Mells Park talks led by Professor Willie Esterhuyse and Thabo Mbeki, communications between Oliver Tambo and Operation Vula, the Kobie Coetsee Papers, the Broederbond archives and numerous other sources, the authors piece together a compelling narrative of events.

Breakthrough demonstrates that the events that preceded the formal talks of 1990–1994 are crucial for a full understanding of South Africa’s transition from apartheid to democracy.

Dr. Emma Retief, ’n wildsveearts, moet haarself in ’n manswêreld bewys. Sy koop ’n praktyk in haar tuisdorp, maar is nie voorbereid op die aantrekkingskrag tussen haar en haar buurman, Regardt, nie.

Regardt het ’n reputasie as rokjagter, daarom bepaal hy hom nou by sy plaas en sy werk om wildstropers te stop. Hy glo hy kan dit beter as Emma doen en hulle stamp koppe. Emma begin ook twyfel aan Regardt se integriteit te midde van die wildsmokkelary.

Gaan hulle die afstand tussen hulle kan oorbrug?

Since their emergence around 1985, the new media have significantly changed the way in which we, the consumers, view and interact with our everyday world. Developed countries already have access to advanced new media applications, while developing countries are continually making innovations and increasing their presence in the new media sector. New media in the information society discusses social, economic, educational, political and regulatory aspects of the new media, as well as their impact on society and users in general. New media in the information society guides the student through the world of new media - from earliest history to modern-day theories and applications. Large-scale issues such as e-government, cyber crime and Internet policy are explored, although the focus remains on the impact of new media on the individual. Revision questions are provided for each chapter. Contents include the following: Social networking; virtual worlds; new media and journalism: offline and online newspapers and magazines; mobile telecommunications, promotion and distribution; globalisation and the public broadcaster; information and communication technology infrastructure in South Africa and the rest of Africa; internet addiction disorder. New media in the information society is aimed at senior undergraduate students who are studying new media courses or information and communication technology modules, as well as at students of telecommunications policy and regulation. Telecommunications policy researchers and ICT sector analysts will also find this book useful.

The 21st century is a century of disruption and change. The digital era and various global and local phenomena have left people and organisations with the realisation that the unexpected is the new normal. Nonetheless, in this new normal, people and organisations must still find a way to continue to function and flourish. Although South Africa faces many difficulties currently and probably for the foreseeable future, its resilient people are probably one of its major assets.

The role of the learning and development function in this continued flourishing is the central theme of this book. Managing Learning and Development in South Africa an African perspective for future-fit organisations to fill a current gap in learning and development literature in South Africa by exploring aspects such as the following:
- Managing L&D in the 21st century workplace
- Developing 21st century competencies
- Career management and career mobility in the global context
- Democratising L&D and incorporating African knowledge systems into L&D
- The role of L&D in sustainable organisational governance
- The South African L&D landscape
- The context of L&D in human resource management
- L&D, ethics and responsible organisational governance
- Creating value through L&D
- The L&D management process
- Quality assurance in L&D
- The profession and practise of L&D in South Africa.

As it results from the very nature of things, the spherical symmetry of the surrounding of a site in a crystal lattice or an atom in a molecule can never occur. Therefore, the eigenfunctions and eigenvalues of any bound ion or atom have to differ from those of spherically symmetric respective free ions. In this way, the most simplified concept of the crystal field effect or ligand field effect in the case of individual molecules can be introduced.
The conventional notion of the crystal field potential is narrowed to its non-spherical part only through ignoring the dominating spherical part which produces only a uniform energy shift of gravity centres of the free ion terms. It is well understood that the non-spherical part of the effective potential "seen" by open-shell electrons localized on a metal ion plays an essential role in most observed properties. Light adsorption, electron paramagnetic resonance, inelastic neutron scattering and basic characteristics derived from magnetic and thermal measurements, are only examples of a much wider class of experimental results dependent on it. The influence is discerned in all kinds of materials containing unpaired localized electrons: ionic crystals, semiconductors and metallic compounds including materials as intriguing as high-"Tc" superconductors, or heavy fermion systems. It is evident from the above that we deal with a widespread effect relative to all free ion terms except those which can stand the lowered symmetry, e.g. "S"-terms.
Despite the universality of the phenomenon, the available handbooks on solid state physics pay only marginal attention to it, merely making mention of its occurrence. Present understanding of the origins of the crystal field potential differs essentially from the pioneering electrostatic picture postulated in the twenties. The considerable development of the theory that has been put forward since then can be traced in many regular articles scattered throughout the literature. The last two decades have left their impression as well but, to the authors' best knowledge, this period has not been closed with a more extended review. This has also motivated us to compile the main achievements in the field in the form of a book.

From townships to rural areas to urban centers, South Africa’s educational system faces a complex web of varied social and economic realities. The authors of Parental and Caregiver Involvement in South African Education explore both the challenges and the triumphs involved in shaping educational journeys in these diverse contexts.

Powerful research narratives and practical case studies offer authentic insights, as well as actionable strategies, illustrating the essential role of family partnerships and caregivers in creating equitable learning opportunities.

The book speaks to antiquity of black African people as well as the, the backward condition in which black people find themselves today. The book also speaks to the progress black people made during the early years of the 20th century.

Get your learners reading! Spot On readers contain delightful South African stories, a variety of interesting characters and beautiful illustrations to get learners excited about reading. Spot On readers are developed by a team of language specialists and teachers. The readers use sight words, phonics and high frequency words to ensure that learners quickly and easily gain the reading skills required in Grade 1.

All eight titles are available as Big Books for shared reading as well as small books for independent reading. Spot On readers are the latest addition to Heinemann's best-selling Spot On series, which is approved by the Department of Education. Spot On readers are available from Grades 1-3 in Afrikaans, English, IsiXhosa, IsiZulu, Sepedi and Setswana.

African perspectives on concepts such as gender, feminism and the family are vastly different from their Western counterparts. Similarly, mechanisms of socialisation such as religion, capitalism and the law require context-specific application to the notion of polygyny. This book interrogates the construction of gender identity in adults raised in Zulu polygynous families in the Hammarsdale area in KwaZulu-Natal, South Africa. It highlights the complexities of gender identities as participants negotiate between modern, constitutional, individual freedoms and patriarchal, cultural, communal customs and traditions. The themes also point to the contestation between individuality and collectivism in the construction of gender identity within polygynous families in Zulu culture. The South African Constitution guarantees gender equality and individual rights and freedoms for its citizens, yet customary law practices, such as polygyny, appear to contravene these principles. The participants reveal that although women and men experience different influences, they cite similar prevalent factors that have a bearing on their gender identity construction, namely, gender role socialisation, naming practices and the principle of seniority.

e-Commerce is a broad term that covers all business activities that use the internet as the platform for conducting exchanges or forming and maintaining relationships. It encompasses social media, the sharing economy, mobile applications, e-tailing, the changes to business models and developments such as wearables, and is a rapidly growing component of business education. The separation between real and virtual worlds is becoming more intangible as we rapidly face a new world of integrated technology. e-Commerce provides a solid grounding in this dynamic discipline as well as tools and techniques to leverage for e-commerce business success. e-Commerce is written from the perspective of a developing country and makes use of many South African examples. It uncovers the main business drivers that practitioners need to be aware of in this rapidly developing field, from an overview of the e-commerce environment and the digital business models and strategies that have emerged from it, to an in-depth look at the strategic drivers for digital and social marketing, operations and emerging trends in the digital future. e-Commerce is aimed at students who already have an understanding of general business theory, specifically basic concepts in economics, marketing and management.

One doesn't usually hear of anyone having a tree as a friend. However, this very exciting book tells the story of a young girl called Lolly who moved into a valley with her family and suddenly discovers an extraordinary tree. A tree with a voice! Lolly becomes friends with this tree which surprises her in many ways. Turn the pages...you will see.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.