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Al The need for a conceptual framework Chapter 1
A2 Relevance, reliability, comparability and understandability Chapter 1
A3 Recognition and measurement Chapter 1
A4 The legal versus the commercial view of accounting Chapter 15
A5 Alternative models and practices Chapter 1
A6 The concept of 'faithful representation' ('true and fair view') Chapter 1
B1 Reasons for the existence of a regulatory framework Chapter 2
B2 The standard setting process Chapter 2
B3 Specialised, not-for-profit and public sector entities Chapter 23

Cl Cash flow statements Chapter 21

C2 Tangible non-current assets Chapter 5
C3 Intangible assets Chapter 6
C4 Inventory Chapter 12
C5 Financial assets and financial liabilities Chapter 14
C6 Leases Chapter 16
C7 Provisions, contingent liabilities and contingent assets Chapter 13
C8 Impairment of assets Chapter 7
C9 Taxation Chapter 17
C10 Regulatory requirements relating to the preparation of financial statements Chapter 3
C11 Reporting financial performance Chapter 4
Chapter 8
D2 The concept of consolidated financial statements Chapter 8
D3 Preparation of consolidated financial statements including an associate Chapters 9-11

El Limitations of financial statements Chapter 20

E2 Calculation and interpretation of accounting ratios and trends to address users' and
stakeholders' needs
E3 Limitations of interpretation techniques Chapter 20
E4 Specialised, not-for-profit and public sector entities Chapter 23
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Significant influence 20% 50% Associate — equity method Chapter 11
No influence 0% to < 20% Trade investment Chapter 14
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