Part A

Chapter 1: - The South African regulatory framework

Chapter 2: - The Conceptual Framework

Chapter 3: - IFRS 18 and IFRIC 17 Presentation and disclosure in financial statements

Chapter 4: - IAS 2 and Circular 09/2006 Inventories

Chapter 5: - IAS 7 Statement of cash flows

Chapter 6: - IAS 8 Basics of Preparation of Financial Statements

Chapter 7: - IAS 10 Events after the reporting period

Chapter 8: - IAS 12; FRP 1 and IFRIC 23 Income taxes

Chapter 9: - IAS 16; SIC 29 and IFRIC 1 Property, plant and equipment

Chapter 10: - IAS 19; IFRIC 14 and FRP 3 Employee benefits

Chapter 11: - IAS 21 and IFRIC 22 The effects of changes in foreign exchange rates

Chapter 12: - IAS 23 Borrowing costs

Chapter 13: - IAS 24 Related party disclosures

Chapter 14: - IAS 36 Impairment of assets

Chapter 15: - IAS 37; IFRIC 1, 5, 6 and 21 Provisions, contingent liabilities and contingent assets

Chapter 16: - IAS 38; SIC 32; IFRIC 12 and SIC 29 Intangible assets

Chapter 17: - IAS 40 Investment property

Chapter 18: - IFRS 2 and FRP 2 Share-based payment

Chapter 19: - IFRS 5 Non-current assets held for sale, and discontinued operations

Chapter 20: - IAS 32; IFRS 7; IFRS 9 and IFRIC 19 Financial instruments

Chapter 21: - IFRS 13 Fair value measurement

Chapter 22: - IFRS 15 Revenue from contracts with customers

Chapter 23: - IFRS 16 Leases

Part B

Chapter 24: - IAS 27; IFRS 10 and IFRS 12 Consolidated and separate financial statements

Chapter 25: - IAS 28 and IFRS 12 Investments in associates and joint ventures

Chapter 26: - IFRS 3 Business combinations

Chapter 27: - IFRS 11 and IFRS 12 Joint arrangements

Chapter 28: - Financial reporting for small and medium-sized entities