1.The South African regulatory framework--t2.The Conceptual Framework-- 3IFRS 18 and IFRIC 17 Presentation and disclosure in financial statement-- 4IAS 2 and Circular 09/2006 inventories-- 5IAS 7 Statement of cash flows-- 6IAS 8 Basis of Preparation of Financial Statements-- 7IAS 10 Events after the reporting period-- 8 IAS 12; FRP 1 and IFRIC 23 Property, Plant and equipment-- 9 IAS 16; SIC 29 and IFRIC 1 Property, plant and equipment-- 10 IAS 19; IFRIC 14 and FRP 3 Employee benefits-- 11 IAS 21 and IFRIC 22 The effects of changes in foreign exchange rates-- 12 IAS 23 Borrowing costs-- 13 IAS 24 Related party disclosures-- 14 IAS 36 Impairment of assets-- 15 IAS 37; IFRIC 1, 5, 6 and 21 Provisions, Contingents liabilities and Contingent assets-- 16 IAS 38; SIC 32; IFRIC 12 and SIC 29 Intangible assets-- 17IAS 40 Investment property-- 18IFRS 2 and FRP 2 Share-based payment