Board Meeting 27 September 2018

Document NumberTitleDocument Link
Attachment 2 Matters Arising from Previous Board Meetings Click Here
Attachment 3(a) Memorandum from the Secretariat Click Here
Attachment 3(b) Draft Minutes of the Technical Committe meeting 6 September 2018 Click Here
Attachment 4(a) Memorandum to the Board Click Here
Attachment 4(b) Draft Directive on Use of GRAPs by Public Entities Click Here
Attachment 5(a) Memorandum on Reporing of financial information to the public Click Here
Attachment 5(b) Project brief Click Here
Attachment 5(c) Information obtained from engagement with stakeholders and research Click Here
Attachment 6(a) Memorandum from the Secretariat Click Here
Attachment 6(b) Draft ED - consultation on work programme for 2021 to 2023 Click Here
Attachment 7(a) Memorandum from the Secretariat Click Here
Attachment 7(b) GRAP Reporting Framework for 201920 Click Here
Attachment 8 Emerging issues Click Here
Attachment 9(a) Final Audit Report - ASB ITGC (Limited Scope) Click Here
Attachment 9(b) Final Audit Report- Review of ASB Standards Setting Processes Click Here
Attachment 11(a) Work programme update Click Here
Attachment 11(b) Work programme (Updated August 2018) Click Here
Attachment 11(c) Monitoring convergence with IPSASB (August 2018) Click Here
Attachment 12(a) Memorandum from the Secretariat Click Here
Attachment 12(b) Combined Financial Statements Click Here
Attachment 12(c) Improvements to Standards of GRAP 2019 Click Here
Attachment 12(d) Use of Cash Flow Statement Click Here
Attachment 12(e) Review of GRAP 25 on Employee benefits Click Here
Attachment 12(f) Review of Directive 12 and Prefaces Click Here
Attachment 12(g) GRAP 103 Post Implementation Review Click Here
Attachment 17(a) Memorandum from Secretariat on IAR report on ERM unit Click Here
Attachment 17(b) Final Audit Report on ERM processes Click Here
Attachment 18 ASB comment letter on ED 65 Improvements to IPSAS 2018 Click Here