SAICA Volume 3 contains tax legislation.

The following Acts are included:

• Income Tax Act (1962)
• Value-Added Tax Act (1991)
• Estate Duty Act (1955)
• Transfer Duty Act (1949)
• Securities Transfer Tax Act (2007)
• Tax Administration Act (2011)

The ongoing international harmonisation and improvements projects have seen a proliferation of revised and re-revised standards, interpretations and exposure drafts. This edition has been updated for all relevant standards.

Consists of the Annotated IFRS® Standards in five parts (A1, A2, B, C1 and C2) and includes the Conceptual Framework for Financial Reporting.

SAICA Student Handbook Volume 2 (Packaged as Vol 2A and Vol 2B) and focuses on auditing requirements.

Volume 2A contains International Audit Standards and Volume 2B contains SAICA and IRBA Pronouncements, Legislation and Governance.

The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.

This book has been designed to meet the needs of students studying financial accounting at a second year, third year or intermediate honours level. It can be successfully used with the accounting textbook Gripping GAAP.

The specific purpose this book is to combine in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for the year of assessment ending 28 Feb.

It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms.

This new edition of Meyerowitz on Administration of Estates and their Taxation was necessitated by the large number of reported and unreported judgments relating to the law of succession, the administration of estates, and trust law that have been delivered since the last edition was published in 2010. Important statutes and statutory amendments have also been passed since 2010. These include the Reform of Customary Law of Succession and Regulation of Related Matters Act, which regulates customary succession matters.

Judgments have also been delivered in relation thereto. The amendments to the Trust Property Control Act is also addressed. The calculation of income tax and capital gains tax, which has been materially altered by amendments to the Income Tax Act, is also addressed. Furthermore, the book also covers the Tax Administration Act, which has repealed numerous sections of the Estate Duty Act.

A chapter on the maintenance of surviving spouses has been added, the chapter on curators has been revised, and the many Master’s Directives have been integrated into the content of the book. The examples of Liquidation and Distribution accounts have been revised and updated to accord with the latest legislative measures. Every effort has been made to make the book more user-friendly. Meyerowitz on Administration of Estates and their Taxation remains a comprehensive source of reference for both the practical and analytical sides of estate administration and the taxes relating thereto for attorneys, advocates, fiduciary practitioners, the judiciary, and the Master.

Key Features

• The most relevant and up-to-date commentary on the administration of estates
• An everything-you-need-to-know work on the administration of estates
• An in-depth discussion of the taxes applicable to deceased estates
• Sample liquidation and distribution accounts and examples of calculations.of estate duty for numerous scenarios

This book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.

What is the relationship between logistics and supply chain management? What factors need to be taken into account when designing a supply chain? How do you forecast your supply chain requirements? What inventory concepts do you need to know? Business Logistics Management fifth edition covers concepts and theories relating to the movement of goods, and the coordination of the supply chain.

An application of the principles required to understand consolidations.

This textbook is suitable as the main study reference for Financial Management courses, or the financial management-part of Management Accounting courses, ranging from second-year undergraduate courses (registered at NQF6, level six of the National Qualifications Framework) up to and including postgraduate courses (at NQF8).

The more advanced sections of this book are clearly labelled as such.

An application of the principles required to understand consolidations.

Principles of Business Management offers an excellent foundation for students who plan to go into management in the private sector, the NGO sector, or intend on becoming entrepreneurs.

The textbook is aimed at entry level Business Management students at universities and universities of technology and is suitable for both commerce and non-commerce courses. It introduces students to the components of organisational management (planning, organising, leading and controlling) and also introduces the different business functions.

Introduction to Business Management is a market-leading textbook which is used widely at both universities and universities of technology.

It is an introductory level text which provides a contextual framework of the business environment and topical themes before delving into the management functions in more detail. It also offers a broad overview of the main principles of the business functions, namely operations management, human resource management, marketing management, financial management and purchasing and supply chain management.

The new edition takes into account the changed business environment, including the advances in technology, the impact of Covid, the changing nature of work, the emphasis on sustainable development, and updated legislation. In particular, the chapters on entrepreneurship, the business environment, planning, leading, human resource management, and purchasing and supply management have been updated to reflect the current business world.

Unafraid to challenge the status quo, CR Snyman's Criminal Law takes a challenging look at criminal law in South Africa.

This book has been thoroughly revised in light of important changes in the South African legal system, with updated reference to the latest reported judgements.

South African Family Law provides law students and practitioners with a thorough understanding of the principles of family law.

In a concise manner, the publication also includes discussion of the implications of the Constitution for Family Law. This book reflects the law as at 1 August 2015. Decisions up to the July 2015 law reports were considered for inclusion.

This book is aimed at students of labour law and is useful as a first point of reference for practitioners.

This title deals with the common law and statutory rules applicable to labour law within its constitutional framework. It covers both standard and non-standard employment and includes discussion of regulatory material, judgments and arbitration awards.

Introduction to Psychological Assessment in the South African Context is an introductory text on measuring andassessing human behaviour within a complex multicultural environment. It offers a practical guide to the development of culturally appropriate measures and the application of assessment measures, as well as the interpretation and reporting of results.

The book provides advice with regard to assessing young children and individuals with disabilities, and also discusses the various contexts in which psychological measures are used, including education, counselling, the psycholegal domain, and research. Critical thinking exercises related to typical assessment scenarios develop students’ reasoning skills.

Real-life South African examples and case studies illustrate the theory and allow students to apply psychological assessment principles in practice.

General Principles of Commercial Law is a concise compendium written specifically for non-law students. Written by experienced commercial law lecturers in the Department of Mercantile Law at the University of South Africa, it has been a prescribed text for undergraduate non-law students at various South African tertiary institutions for the past 28 years.

General Principles of Commercial Law provides students with a succinct exposition of the general principles of commercial law. It covers a wide range of topics influenced by the registration requirements of the Independent Regulatory Board for Auditors.

The ninth edition has been updated to reflect recent statutory and other developments in commercial law and includes:

• A revised chapter on credit agreements to reflect recent amendments to the National Credit Act 34 of 2005.
• A new chapter 24 that deals with various aspects of banking law, including a discussion of selected aspects of both the Banks Act 94 of 1990 and the Financial Sector Regulation Act 9 of 2017; an introduction to the principles of indigenous banking law; and the important aspect of financial inclusion.
• An expanded chapter on methods of payment, which includes a discussion of selected modern types of digital payment and other developments in the sphere of payments, including cryptocurrencies.

The third edition of Database Principles maintains its engaging writing style and brevity; its unique balance between theory and practice; and its wealth of examples throughout the text. It provides a solid and practical foundation for the design, implementation and management of database systems. The new edition has been updated with all the latest developments and technologies and incorporates a generous number of localised and motivating business vignettes that tie the concepts to real-life situations. The coverage of SQL provides numerous examples and simpler explanations that focus on areas most important for a database career. This edition is suitable for a first course in databases at undergraduate level and will also provide essential material for conversion postgraduate courses. Providing comprehensive and practical coverage of core database concepts, it is an ideal text not only for those studying database management systems in the context of computer science, but also those on courses in the areas of information systems and business information technology.

Strategic Management: Towards sustainable strategies in southern Africa covers the key concepts of strategy and shows how these are integrated within the management environment.

The book outlines how South African organisations make use of strategic management principles to make positive and practical changes to their enterprises.

It also provides theory and knowledge that can be applied to the work context to enable career growth and development.

The book is written for senior undergraduate and postgraduate students of management at universities and universities of technology.

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.