The South African regulatory framework -- The framework of accounting -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Events after the reporting period -- Construction contracts -- Income taxes -- Operating segments -- Property, plant and equipment -- Leases -- Revenue -- Employee benefits -- Government grants and government assistance -- The effects of changes in foreign exchange rates -- Borrowing costs -- Related party disclosures -- Consolidated and separate financial statements -- Investments in associates -- Financial reporting in hyperinflationary economies -- Interests in joint ventures -- Financial instruments -- Earnings per share -- Interim financial reporting -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Intangible assets -- Investment property -- Financial reporting for small and medium-sized entities (SMEs) -- First-time adoption of International Financial Reporting Standards -- Share-based payment -- Business combinations -- Non-current assets held for sale and discontinued operations.