The South African regulatory framework -- The conceptual framework -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Events after the reporting period -- Income taxes -- Property, plant and equipment -- tLeases -- Revenue -- tEmployee benefits -- Government grants and government assistance The effects of changes in foreign exchange rates -- tBorrowing costs -- Related party disclosures -- Consolidated and separate financial statements -- Investments in associates and joint ventures -- Financial reporting in hyperinflationary economies -- Earnings per share -- tInterim financial reporting -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Intangible assets -- Investment property -- Business combinations -- Non-current assets held for sale and discontinued operations -- Operating segments -- Financial instruments -- Joint arrangements -- Fair value measurement -- tFinancial reporting for small and medium-sized entities.