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

’ tax and provisional tax -- Retirement benefits and planning -- Investment income: residents and non

model -- The investment decision -- The financial decision -- Reporting and performance analysis

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

model -- The investment decision -- The financial decision -- Reporting and performance analysis

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

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

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

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

and equipment : the revaluation model -- Intangible assets and purchased goodwill-- Investment

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

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