The framework of accounting -conceptual framework for financial reporting 2010; framework for the preparation and presentation of financial statements 1989-- Presentation of financial statements -IAS 1-- Inventories -IAS 2 -- Statement of cash flows -IAS 7 -- Accounting policies, changes in accounting estimates, and errors -- Events after the reporting period -IAS 10 -- Income taxes -IAS 12 -- Property, plant and equipment -IAS 16 -- Leases -IAS 17 -- Revenue from contracts with customers -IFRS 15 -- Employee benefits -IAS 19 -- The effects of changes in foreign exchange rates - IAS 21; IAS 39 -- Earnings per share -IAS 33 -- Impairment of assets -IAS 36 -- Provisions, contingent liabilities and contingent assets -IAS 37; IFRIC 1 -- Intangible assets -IAS 38 -- Investment property -IAS 40 -- Financial instruments -IFRS 9; IAS 39; IAS 32; IFRS 7 -- Companies Act - Companies Act 2008 (Act 71 of 2008) as amended by the Companies Amendment Act 2011 (Act 3 of 2011)