

Frequently Asked Questions for Municipalities 200810 updated (Thursday, 19th August 2010)
FAQs_for Municipalities 19082010
New document available for comment on Transfer Functions and Mergers (Monday, 2nd August 2010)
ED 75 Invitation to Comment on Transfer of Functions between Entities under Common Control and Mergers
Now available for comment! (Monday, 2nd August 2010)
ED 77 Invitation to comment on Transfer of Functions between Entities not under Common Control
Invitation to comment on a new Standard of GRAP on Segment Reporting now available - comment closes (Monday, 2nd August 2010)
ED 78 Segment Report
Frequently asked questions for Municipalities and Municipal Entities 2009/10 (Wednesday, 21st April 2010)
FAQs_for Municipalites and Municipal Entitites 2009/10
ED 71 Service Concession Arrangements: Comment due by 15 June 2010 (Monday, 15th March 2010)
Invitation to Comment
ED 69 Proposed Amendment to Directives 2 to 4: Comment due by 15 April 2010 (Sunday, 7th March 2010)
Invitation to comment
ED 68 Reporting on Long-Term Sustainability of Public Finances: comment due by 15 April 2010 (Tuesday, 19th January 2010)
Invitation to comment
ASB approves the Standard of GRAP on Employee Benefits (Friday, 11th December 2009)
GRAP_25
GRAP reporting framework for 2010/2011 (ED 67). Response due by 31 January 2010 (Monday, 7th December 2009)
(ED_67)
FAQ'S - Initial adoption of the Standards of GRAP (Wednesday, 18th November 2009)
FAQs updated 19/11/09
ASB approves a Standard of GRAP on Financial Instruments (Thursday, 15th October 2009)
GRAP 104
ED 66: Application of Deemed Cost on Initial Adoption of Stds of GRAP. Comment period ends 30 Sep 09 (Thursday, 13th August 2009)
Invitation to comment
Exposure draft on improvements to GRAP now available. Comment period ends 15 December 2009 (Tuesday, 4th August 2009)
ED_63
ED 64 - Interpretations of the Standards of GRAP: comment due by 15 December 2009 (Thursday, 23rd July 2009)
Invitation to comment
First interpretation of GRAP: Applying probability test on initial recognition of exchange revenue (Thursday, 14th May 2009)
IGRAP1
ED 56 & 57 - Transitional provisions of GRAP 23, 24 & 103 (Thursday, 30th April 2009)
ED_56
Read more...
Approved Directive 5 - GRAP Reporting Framework & amended Directives 2, 3, 4 on trans provisions (Wednesday, 15th April 2009)
Preparation of Municipal Financial Statements
Read more...
ED 58 - Employee Benefits: comment due by 15 May 2009 (Monday, 2nd March 2009)
Exposure Draft
Read more...
Verbal comment on PPP Guide (Thursday, 11th December 2008)
Summary of verbal comment and response thereto
Written comment of PPP Guide (Wednesday, 10th December 2008)
Summary of written comment and responses thereto
ED 52 – Proposed Standard of GRAP on Financial Instruments (Thursday, 27th November 2008)
Invitation to Comment
Related Party Disclosures (Monday, 3rd November 2008)
Project Group Invitation
ED 51 - Consequential amendments (Wednesday, 1st October 2008)
Invitation_to_comment
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Invitation to comment - ED 50 Borrowing costs (Monday, 15th September 2008)
Invitation_to_comment
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ASB: Facing new challenges (Thursday, 7th August 2008)
ASB Facing new challenges
Survey - GRAP 24 (Wednesday, 18th June 2008)
Survey
Effective dates for new Standards of GRAP (Wednesday, 21st May 2008)
Letter_communicating_gazetting
GRAP 23 - Readiness assessment for municipalities (Monday, 12th May 2008)
Readiness_assessment
Read more...
ED 49 - Employee Benefits (Monday, 12th May 2008)
Employee_benefits
Read more...
Government Gazette (Friday, 9th May 2008)
Implementation dates of Standards of GRAP
ED 48 - Social Benefits (Tuesday, 6th May 2008)
Closing date for comment - 30 June 2008
Read more...
Public-private Partnerships (Friday, 11th April 2008)
Closing date for comment - 30 June 2008
Guideline_on_accounting_for_PPPs_published_on_website__3_11.04.08_1207901445.pdf
EDs 45 & 46 - Impairment of Cash- and Non-cash Generating Assets (Friday, 11th April 2008)
Closing date for comment - 31 July 2008 Invitation_to_comment_on_ED_45_and_46_publsihed_on_website_1207899752.pdf
ED_45_-_Impairment_of_NCG_Assets_1207899787.pdf
ED_46_-_Impairment_of_CG_Assets_1207899836.pdf
Kitso - May 2008 (Thursday, 13th March 2008)
The Kisto to discuss Transfer of functions and Heritage Assets has been scheduled for 5 May 2008. Read more
ED 44 - Heritage Assets (Friday, 11th January 2008)
Closing date for comment - 30 April 2008
Read more...
DP 4 - Transfer of Functions (Monday, 7th January 2008)
Closing date for comment - 30 April 2008
Executive Summary, DP 4 - Transfer of Functions
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A key priority of the Board to develop a core set of Standards of GRAP by 2009.
The Board, therefore, reviews its work programme regularly to assess the status of ongoing projects, and potential projects, and to identify priorities.
Documents issued by the Board are available free of charge on this website.
Users of the Handbook of Standards of GRAP should download issued documents to keep their handbooks current.
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