-- Leases -- Consolidated and separate financial statements -- Investments in associates and joint ventures

allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments

-- Expectations -- Financial markets and expectations -- Expectations, consumption, and investment -- Expectations

investment cycle -- Going concern and factual insolvency -- Reliance on other parties -- Sundry topics -- The

allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments

investment decisions: the impat of capital rationing, taxation, inflation risk...

-- Earning per share and headline earning per share -- Property, plant and equipment -- Investment properties

resources cycles -- Investment and financing cycle -- pt. C: The external audit process. Overview of the

personnel cycle -- Finance and investment cycle -- Going concern and factual insolvency -- Reliance on other

institutions -- Regulation of the financial markets -- Insurers-- Retirement funds -- Investment institutions

resources cycle -- Investment and financing cycle -- Part C. The external audit process. Overview of the

-- Investment, time, and capital markets -- Information, market failure, and the role of government -- General