financial reporting environment -- Review of the accounting framework -- Presentation of financial statements -- Assets recognised on the balance sheet -- Property, plant and equipment -- Intangible assets -- Inventory -- Financial assets -- Liabilities, provisions and post-balance sheet information -- Financial liabilities -- Reporting net profit or loss for the period -- Revenue -- Recognising expenses -- Taxation -- Gains and losses -- Owners' equity, close corporations and partnerships -- Owners' equity of companies -- Cash flow statements -- Group financial statements -- Consolidated financial statements.