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The new Conceptual Framework applicable to IFRS for SAICA students.
Practice Statement 1: Management Commentary
Practice Statement 2: Making Materiality Judgements
With the spread of capitalism - a socio-economic system that produces both wealth and poverty simultaneously - the spatial dynamics of the "global(izing)" city are creating more division between social classes, not less. This means that in the 21st-century, large cities around the world exhibit intensifying spatial inequality taking the form of a wealthy, privileged urban core ringed by a periphery of lower-income denizens far removed from the city’s resources and amenities.
This trend toward swelling socio-spatial division is especially pronounced in cities purporting to be "global", or in the case of Johannesburg, South Africa’s financial capital, a "world-class African city." Ironically, Johannesburg’s historical legacy of immense spatial inequality thanks to apartheid is the direction in which most "global(izing)" cities such as New York, Cairo, London, Shanghai, New Delhi, Jakarta, Lagos, Berlin, and Săo Paulo are headed. The globalization of neoliberal urban policy has made the city less welcoming, liveable, accessible and friendly for lower-income city residents.
This book asks if Johannesburg can unstitch its complex urban fabric to create a city with more democratic public transport, affordable housing in desirable locations and safe, socially and racially integrated public spaces. These pithy, solidly researched, accessibly written essays are instructive for all those who are interested in questions of spatial justice, urban development, history and planning and the general goal of making cities more livable and accessible for urban dwellers of all income levels.
Learn Management Information Systems YOUR Way with MIS!
MIS’s easy-reference, paperback textbook presents course content through visually-engaging chapters as well as Chapter Review Cards that consolidate the best review material into a ready-made study tool. With the textbook or on its own, MIS Online allows easy exploration of MIS anywhere, anytime - including on your device! Collect your notes and create StudyBits™ from interactive content as you go to remember what’s important. Then, either use preset study resources, or personalize the product through easy-to-use tags and filters to prioritize your study time.
Make and review flashcards, review related content, and track your progress with Concept Tracker, all in one place and at an affordable price!
Packaged as Volume A1; A2; B; C1 and C2
The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user. Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.
Provides learners with sufficient knowledge, skills and attitudes that will enable them to identify and explain the impact of human activities on the physical environment on the global, regional and local scales and measures that can be taken to reduce environmental degradation.
Key themes explored in the course include environmental worldviews, ecosystems, biodiversity, waste, renewable and non-renewable energy.
Now in its 9th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.
Set against the backdrop of recent developments in financial markets, instruments and financial theory, the text refers to real-world applications and financial decisions by South African companies.
Learn Management Information Systems YOUR Way with MIS!
MIS’s easy-reference, paperback textbook presents course content through visually-engaging chapters as well as Chapter Review Cards that consolidate the best review material into a ready-made study tool. With the textbook or on its own, MIS Online allows easy exploration of MIS anywhere, anytime - including on your device! Collect your notes and create StudyBits™ from interactive content as you go to remember what’s important. Then, either use preset study resources, or personalize the product through easy-to-use tags and filters to prioritize your study time. Make and review flashcards, review related content, and track your progress with Concept Tracker, all in one place and at an affordable price!
New to this edition:
This book is a duology consisting of Child and Adolescent Development (2nd ed.) and Adult Development and Ageing (2nd ed)y.
Owing to the topics covered, there is some overlapping, but this is relatively minimal.
Routledge English Language Introductions cover core areas of language study and are one-stop resources for students.
Assuming no prior knowledge, books in the series offer an accessible overview of the subject, with activities, study questions, sample analyses, commentaries and key readings – all in the same volume. The innovative and flexible ‘two-dimensional’ structure is built around four sections – introduction, development, exploration and extension – which offer self-contained stages for study. Each topic can also be read across these sections, enabling the reader to build gradually on the knowledge gained.
Introducing English Language:
Written by two experienced teachers and authors, this accessible textbook is an essential resource for all students of the English language and linguistics.
New Entrepreneurial Law is the successor to Cilliers & Benade Entrepreneurial Law.
It is intended to be an aid to Henochsberg on the Companies Act 71 of 2008, and as companion to Nagel (ed) Commercial Law (2011).
Introduction To Business Management 10th edition offers an overview for business management within a local context.
We work with leading authors to develop the strongest learning experiences, bringing cutting-edge thinkingand best learning practice to a global market. We craft our print and digital resources to do more to helplearners not only understand their content, but to see it in action and apply what they learn, whether studyingor at work.
Pearson is the worlds leading learning company. Our portfolio includes Penguin, Dorling Kindersley, theFinancial Times and our educational business, Pearson International. We are also a leading provider ofelectronic learning programmes and of test development, processing and scoring services to educationalinstitutions, corporations and professional bodies around the world.
Pearson Custom Publishing enables our customers to access a wide and expanding range of market-leadingcontent from world-renowned authors and develop their own tailor-made book. You choose the content thatmeets your needs and Pearson Custom Publishing produces a high-quality printed book.
How can social workers, psychologists and counsellors improve communication with their clients? What can these facilitators do to enhance their listening and empathic skills? How can they create an environment of trust in which clients - be they individuals, goups, families, or communities - can develop and grow effectively?
Person-Centred Facilitation presents the theory and practice of the person-centred approach to facilitating counselling, as developed by Carl Rogers. The text provides an introduction to the person-centred approach in relation to individuals, groups, families and communities. It offers a solid theoretical grounding which supports both academic learning and applied practice, and guides readers' understanding and self-development.
Revised and updated, the fourth edition integrates values from an African cultural perspective, and reflects the importance of social justice as an element of the developmental counselling process. It offers a wealth of South African case studies, an entirely new section on family counselling, and an expanded focus on group work counselling. Other expanded areas include aspects of constructivism; cross-cultural communication; people in conflict, and the self of the facilitator, the latter two aspects having been integrated into the text of the various chapters.
An Introduction To Scholarship offers a practical, skills-based approach to developing the basic academic and critical thinking skills required to succeed in the tertiary environment.
This is a custom UNISA edition, as your lecturer has created this personalised textbook to support your studies.
It contains Pearson content from world renowned authors, and often industry leading case studies and articles. But, it's just the bits your lecturer knows you need - nothing extra! They may also have included their own, bespoke learning materials specific to your course.
Pearson works closely with your university and your lecturers and we are committed to helping you learn.
The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).
In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.
About Financial Accounting Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities.
This edition has been updated with the March 2018 Conceptual Framework and introduces International Financial Reporting Standards (IFRSs) to readers. The standards that are covered in Volume 2 are IAS 1 (presentation of financial statements), an introduction to financial instruments, and IAS 7 (cash flows).
This now well established labour law text has been updated to reflect the law as of September 2017.
Labour Law Rules has provided a highly accessible text on labour, equity, social security and skills development laws over many years. It discusses these laws against a background of the country supporting the principle of ‘decent work,’ high unemployment, the insufficient creation of sustainable and decent jobs, and income inequality, all exacerbated by an increase in atypical work, skills shortages, as well as insufficient enforcement of laws.
Self, Community & Psychology is a reader for students at UNISA studying community psychology. It brings together some of the best recent local work written from critical, social constructionist, participatory and liberatory perspectives.
The text was selected from two volumes dealing with social psychology and critical psychology respectively (Critical Psychology edited by Derek Hook, Nhlanhla Mkhize, Peace Kiguwa and Anthony Collins and Social Psychology: Identities and Relationships edited by Kopano Ratele and Norman Duncan). Both titles were published by UCT Press.
Self, Community & Psychology provides a broad introduction to community psychology and power and social formations and posits a liberatory response utilising critical analysis, self-definition and collective action.Key themes that the text explores include:
This text addresses ideologies of race, gender and sexuality that together create particular South African post-colonial realities which legitimise oppression and cultural dispossession.
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to individuals.
The provisions of the Act regarding business activities are dealt with in a separate book, A Student’s Approach to Income Tax: Business Activities.
Discover a practical, streamlined, updated approach to information systems development that covers both traditional and emerging technologies and approaches to systems analysis and design. SYSTEMS ANALYSIS AND DESIGN, 11E offers a well-organized, streamlined approach. Chapter objectives are keyed directly to chapter headings, making content easy to comprehend and convenient to study. Numerous real-world examples and screenshots ensure content is current and relevant. In addition, key terms at the end of the chapter now include definitions so you don't have to flip back and forth to a glossary. Exercises throughout this edition emphasize critical thinking and IT skills in a dynamic, business-related environment. This new edition offers everything you need to prepare for success in today's intensely competitive and rapidly changing business world.
Reflecting the latest practices, trends, and developments from the field, SYSTEMS ANALYSIS AND DESIGN IN A CHANGING WORLD, 7E equips you with a solid foundation of the most important principles of systems analysis, systems design, project management, and new software development approaches. Using case driven techniques, the succinct 14-chapter book focuses on content that is key to your success in today's market. The book teaches both traditional (structured) and object-oriented (OO) approaches to systems analysis and design. It highlights use cases, use diagrams, and use case descriptions required for a modeling approach, while demonstrating their application to traditional, web development, object-oriented, and service-oriented architecture approaches. Content reflects Microsoft (R) Project 2013 Professional and Microsoft (R) Visio 2013.
Did you know that, in South Africa, 70% to 80% of small businesses fail within the first five years of their establishment? Research indicates that this failure is often due to a lack of understanding of basic business concepts by the entrepreneur. In the competitive South African business environment, it is essential that aspiring entrepreneurs and new business owners have a solid foundation of knowledge on which to build sustainable businesses.
Entrepreneurship and how to establish your own business (6th edition) is a foundational book covering the key areas of entrepreneurship and small business development.
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