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GRAP 1 - Presentation of Financial Statements
GRAP 2 - Cash Flow Statements
GRAP 3 - Accounting Policies, Changes in Estimates & Errors
GRAP 4 - The Effects of Changes in Foreign Exchange Rates
GRAP 5 - Borrowing_Costs
GRAP 6 - Consolidated & Separate Financial Statements
GRAP 7 - Investments in Associates
GRAP 8 - Interests in Joint Ventures
GRAP 9 - Revenue from Exchange Transactions
GRAP 10 - Financial Reporting in Hyperinflationary Economies
GRAP 11 - Construction Contracts
GRAP 12 - Inventories
GRAP 13 - Leases
GRAP 16 - Investment Property
GRAP 17 - Property, Plant & Equipment
GRAP 18 - Segment Reporting
GRAP 19 - Provisions, Contingent Liabilities & Contingent Assets
GRAP 21 - Impairment of Non-cash-generating assets
GRAP 23_- Revenue_from_Non-exchange_Transactions_
GRAP 24_- Presentation_of_Budget_Information in Financial Statements
GRAP 25 - Employee Benefits
GRAP 26 - Impairment of Cash-generating assets
GRAP 100 - Non-Current Assets Held for Sale & Discontinued Operations
GRAP 101 - Agriculture
GRAP 102 - Intangible Assets
GRAP 104 - Financial Instruments
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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.
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Users of the Handbook of Standards of GRAP should download issued documents to keep their handbooks current.
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