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 -- Employee benefits -- The effects of changes in foreign exchange rates -- tBorrowing costs -- Related party disclosures -- Impairment of assets -- Provisions, contingent liabilities and contigent assets -- Intangible assets -- Investment property -- Share based payment -- Non-current assets held for sale and discontinued operations -- Financial instruments -- Fair value measurement -- Revenue from contracts with customers -- Leases -- Consolidated and separate financial statements -- Investments in associates and joint ventures -- Business conbimations -- Joint arragements -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Intangible assets -- Investment property -- Business combinations -- tFinancial reporting for small and medium-sized entities.