Approved and Effective

Preface of Standards of GRAP

Glossary of Defined Terms

Document NumberTitleDocument Link
GRAP 1 Presentation of Financial Statements Click Here
GRAP 2 Cash Flow Statements Click Here
GRAP 3 Accounting Policies, Changes in Accounting Estimates and Errors Click Here
GRAP 4 The Effects of Changes in Foreign Exchange Rates Click Here
GRAP 5 Borrowing Costs Click Here
GRAP 6 Consolidated and Separate Financial Statements Click Here
GRAP 7 Investments in Associates Click Here
GRAP 8 Interest in Joint Ventures Click Here
GRAP 9 Revenue from Exchange Transactions Click Here
GRAP 10 Financial Reporting in Hyperinflationary Economies Click Here
GRAP 11 Construction Contracts Click Here
GRAP 12 Inventories Click Here
GRAP 13 Leases Click Here
GRAP 14 Events After the Reporting Date Click Here
GRAP 16 Investment Property Click Here
GRAP 17 Property Plant and Equipment Click Here
GRAP 18 Segment Reporting Click Here
GRAP 19 Provisions, Contingent Liabilities and Contingent Assets Click Here
GRAP 20 Related Party Disclosures Click Here
GRAP 21 Impairment of Non-cash-generating Assets Click Here
GRAP 23 Revenue from Non-exchange Transactions (Taxes and Transfers) Click Here
GRAP 24 Presentation of Budget Information in Financial Statements Click Here
GRAP 25 Employee Benefits Click Here
GRAP 26 Impairment of Cash-generating assets Click Here
GRAP 27 Agriculture Click Here
GRAP 31 Intangible Assets Click Here
GRAP 32 Service Concession Arrangements: Grantor Click Here
GRAP 100 Discontinued Operations Click Here
GRAP 103 Heritage Assets Click Here
GRAP 104 Financial Instruments Click Here
GRAP 105 Transfer of Functions Between Entities Under Common Control Click Here
GRAP 106 Transfer of Functions Between Entities Not Under Common Control Click Here
GRAP 107 Mergers Click Here
GRAP 108 Statutory Receivables Click Here
GRAP 109 Accounting by Principals and Agents Click Here