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Documents
| Standards - approved and effective | ||||
| Title | Type of File | File Size | Download | More information |
| Preface to the Standards of Generally Recognised Accounting Practice |  |
60 Kb | Download | More... |
| GRAP 1 - Presentation of Financial Statements | |
217 Kb | Download | More... |
| GRAP 2 - Cash Flow Statements | |
87 Kb | Download
Additional downloads |
More... |
| GRAP 3 - Accounting Policies, Changes in Accounting Estimates and Errors | |
90 Kb | Download
Additional downloads |
More... |
| GRAP 5 - Borrowing Costs | |
930 Kb | Download
Additional downloads |
More... |
| GRAP 7 - Investments in Associate | |
100 Kb | Download
Additional downloads |
More... |
| GRAP 4 - The Effects of changes in Foreign Exchange Rates | |
102 Kb | Download
Additional downloads |
More... |
| GRAP 6 - Consolidated and Separate Financial Statements | |
91 Kb | Download
Additional downloads |
More... |
| GRAP 8 - Interest in Joint Ventures | |
80 Kb | Download
Additional downloads |
More... |
| GRAP 9 - Revenue from Exchange Transactions | |
131 Kb | Download
Additional downloads |
More... |
| GRAP 10 - Financial Reporting in Hyperinflationary Economies | |
69 Kb | Download
Additional downloads |
More... |
| GRAP 11 - Construction Contracts | |
99 Kb | Download
Additional downloads |
More... |
| GRAP 12 - Inventories | |
82 Kb | Download
Additional downloads |
More... |
| GRAP 13 - Leases | |
128 Kb | Download
Additional downloads |
More... |
| GRAP 14 - Events after the reporting date | |
71 Kb | Download
Additional downloads |
More... |
| GRAP 16 - Investment Property | |
105 Kb | Download
Additional downloads |
More... |
| GRAP 17 - Property Plant and Equipment | |
103 Kb | Download
Additional downloads |
More... |
| GRAP 19 - Provisions, Contingent Liabilities and Contingent Assets | |
202 Kb | Download
Additional downloads |
More... |
| GRAP 100 - Non-current Assets held for Sale and Discontinued Operations | |
112 Kb | Download
Additional downloads |
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| GRAP 101 - Agriculture | |
95 Kb | Download
Additional downloads |
More... |
| GRAP 102 - Intangible Assets | |
145 Kb | Download
Additional downloads |
More... |
| Asset Decision Tree | |
40 Kb | Download | More... |
| Standards - approved but not effective | ||||
| Title | Type of File | File Size | Download | More information |
| GRAP 18 - Segment Reporting | |
104 Kb | Download | More... |
| GRAP 21 - Impairment of non-cash-generating assets | |
4071 Kb | Download | More... |
| GRAP 23 - Revenue from Non-exchange Transactions (Taxes and Transfers) | |
163 Kb | Download
Additional downloads |
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| GRAP 24 - Presentation of Budget Information in Financial Statements | |
194 Kb | Download | More... |
| GRAP 25 - Employee Benefits | |
289 Kb | Download | More... |
| GRAP 26 - Impairment of cash-generating assets | |
212 Kb | Download | More... |
| GRAP 103 - Heritage Assets | |
2344 Kb | Download | More... |
| GRAP 104 - Financial Instruments | |
890 Kb | Download
Additional downloads |
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| Standards of GAMAP | ||||
| Title | Type of File | File Size | Download | More information |
| Standards of GAMAP | |
318 Kb | Download | More... |
| Exposure drafts | ||||
| Title | Type of File | File Size | Download | More information |
| ED 78 Invitation to comment on Segment Reporting | |
474 Kb | Download | More... |
| ED 77 Invitation to comment on Transfer of Functions between Entities not under Common Control | |
283 Kb | Download | More... |
| ED 76 Invitation to comment on Amendments to GRAP 6,7 and 8 | |
504 Kb | Download | More... |
| ED 75 Invitation to comment on Transfer of Functions between Entities under Common Control and Mergers | |
247 Kb | Download | More... |
| ED 74 Determining the GRAP Reporting Framework for Legislatures | |
2033 Kb | Download | More... |
| ED 73 Transitional Provisions for Legislatures | |
1766 Kb | Download | More... |
| ED 72 Amendments to Directive 5 | |
1938 Kb | Download | More... |
| ED 71- Service Concession Arrangements | |
376 Kb | Download
Additional downloads |
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| ED 70 - Proposed Directive 8 Transitional Provisions for Parliament | |
1844 Kb | Download | More... |
| ED 69 - Proposed Amendment to Directives 2 to 4 | |
53 Kb | Download
Additional downloads |
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| ED 68 - Reporting on the Long-Term Sustainability of Public Finances | |
468 Kb | Download
Additional downloads |
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| ED 67 - GRAP reporting framework for 2010/2011 | |
57 Kb | Download | More... |
| ED 66 - Application of Deemed Cost on Initial Adoption of Standards of GRAP | |
994 Kb | Download | More... |
| ED 65 - Proposed transitional provisions for GRAP 21 & GRAP 26 | |
51 Kb | Download | More... |
| ED 64 - Interpretations of the Standards of GRAP | |
446 Kb | Download
Additional downloads |
More... |
| ED 63 - Improvements to GRAP | |
1759 Kb | Download
Additional downloads |
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| ED 62 - Entity Combinations for Exchange Transactions | |
40 Kb | Download
Additional downloads |
More... |
| ED 61 - Intangible assets | |
42 Kb | Download
Additional downloads |
More... |
| ED 60 - Invitation to comment on the proposed International Public Sector Accounting Standards on Financial Instruments | |
463 Kb | Download
Additional downloads |
More... |
| ED 59 - Concurrent exposure of IPSAS on Agriculture | |
117 Kb | Download
Additional downloads |
More... |
| ED 58 - Employee Benefits | |
6564 Kb | Download
Additional downloads |
More... |
| ED 57 - Invitation to comment on proposed directive 6: Transitional provisions for the SARS sdministered revenue | |
47 Kb | Download | More... |
| ED - 56 Transitional provisions for initial adoption of GRAP 23, 24 & 103 | |
814 Kb | Download | More... |
| ED 55 - Interpretations of Standards of GRAP | |
122 Kb | Download | More... |
| ED 54 - Determining the GRAP Reporting Framework | |
94 Kb | Download | More... |
| ED 53 - Amendment to Directives 2 to 4 | |
77 Kb | Download | More... |
| ED 52 - Proposed Standard of GRAP on Financial Instruments | |
733 Kb | Download
Additional downloads |
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| ED 51 - Consequential amendments | |
38 Kb | Download
Additional downloads |
More... |
| ED 50 - Borrowing Costs | |
229 Kb | Download | More... |
| ED 50 - Invitation to comment | |
378 Kb | Download | More... |
| ED 49 - Employee Benefits | |
534 Kb | Download
Additional downloads |
More... |
| ED 48 - Invitation to Comment | |
60 Kb | Download | More... |
| ED 47 - Guideline on accounting for PPPs | |
328 Kb | Download | More... |
| ED 46 - Impairment of Cash-generating Assets | |
202 Kb | Download | More... |
| ED 45 and 46 Invitation to comment | |
49 Kb | Download | More... |
| ED 45 - Impairment of Non-cash-generating Assets | |
217 Kb | Download | More... |
| ED 44 - Heritage Assets | |
181 Kb | Download | More... |
| ED 43 - Directive on Transitional Provisions for Parliament | |
79 Kb | Download | More... |
| ED 42 - Directive on amended Tansitional Provisions for Medium and Low Capacity Municipalities | |
121 Kb | Download | More... |
| ED 41 - Directive on amended Transitional Provisions for High Capacity Municipalities | |
104 Kb | Download | More... |
| ED 40 - Directive on amended Transitional Provisions for Public Entities | |
80 Kb | Download | More... |
| ED 39 - Deletion of Transitional Provisions from Standards of GRAP | |
31 Kb | Download | More... |
| ED 38 - Non-Exchange Transactions (Taxes and Transfers) | |
211 Kb | Download | More... |
| ED 37 - Presentation of Budget Information in Financial Statements | |
156 Kb | Download | More... |
| ED 36 - Borrowing Costs | |
90 Kb | Download | More... |
| ED 35 - Contributions from Owners | |
45 Kb | Download | More... |
| ED 34 - Employee Benefits | |
409 Kb | Download | More... |
| EDs 31 to 33 - Request for comment | |
55 Kb | Download | More... |
| ED 33 - Events After the Reporting Date | |
61 Kb | Download | More... |
| ED 32 - Financial Reporting in Hyperinflationary Economies | |
67 Kb | Download | More... |
| ED 31 - The Effects of Changes in Foreign Exchange Rates | |
101 Kb | Download | More... |
| ED 30 - Construction Contracts | |
115 Kb | Download | More... |
| ED 29 - Impairment of Non-cash-generating Assets | |
103 Kb | Download | More... |
| ED 28 - Impairment of Cash-generating Assets | |
266 Kb | Download | More... |
| ED 27 - Intangible Assets | |
141 Kb | Download | More... |
| ED 26 - Revenue from Non-Exchange Transactions (Including Taxes and Transfers) | |
258 Kb | Download | More... |
| ED 25 - Presentation of Budget Information in Financial Statements | |
626 Kb | Download | More... |
| ED 24 - Public -Private Partnerships | |
224 Kb | Download | More... |
| ED 23 - Revenue from Exchange Transactions | |
138 Kb | Download | More... |
| ED 22 - Non-Current Assets Held for Sale and Discontinued Operations | |
116 Kb | Download | More... |
| ED 21 - Agriculture | |
110 Kb | Download | More... |
| ED 20 - Provisions, Contingent Liabilities and Contingent Assets | |
275 Kb | Download | More... |
| ED 19 - Interest in Joint Ventures | |
111 Kb | Download | More... |
| ED 18 - Consolidated and Seperate Financial Statements | |
123 Kb | Download | More... |
| ED 17 - Segment Reporting | |
97 Kb | Download | More... |
| ED 15 - Investment in Associates | |
127 Kb | Download | More... |
| ED 13 - Property Plant & Equipment | |
2340 Kb | Download | More... |
| ED 12 - Investment Property | |
2438 Kb | Download | More... |
| ED 11 - Leases | |
2687 Kb | Download | More... |
| ED 9 - Accounting policies changes in accounting estimates and errors | |
87 Kb | Download | More... |
| ED 8 - Presentation of Financial Statements | |
179 Kb | Download | More... |
| ED 1 GRAP 1 - Presentation of Financial Statements | |
686 Kb | Download | More... |
| ED 2 GRAP 2 - Cash Flow Statements | |
373 Kb | Download | More... |
| ED 3 GRAP 3 - Accounting policies changes in accounting estimates and errors | |
341 Kb | Download | More... |
| Discussion papers | ||||
| Title | Type of File | File Size | Download | More information |
| Dp 2 - Heritage Assets | |
118 Kb | Download | More... |
| DP 1 - Intangible Assets | |
109 Kb | Download | More... |
| DP 3 - Discussion Paper Financial Instruments | |
418 Kb | Download | More... |
| DP 3 - Executive Summary on Financial Instruments | |
112 Kb | Download | More... |
| DP 3 - Questionnaire on Financial Intruments for Municipalities | |
71 Kb | Download | More... |
| DP 3 - Questionnaire on Financial Instruments for Public Entities | |
75 Kb | Download | More... |
| DP 4 - Transfer of Functions | |
330 Kb | Download | More... |
| Guidelines | ||||
| Title | Type of File | File Size | Download | More information |
| PPP Guideline | |
2556 Kb | Download | More... |
| Framework | ||||
| Title | Type of File | File Size | Download | More information |
| Framework for the Preparation and Presentation of Financial Statements | |
132 Kb | Download | More... |
| Other Documents | ||||
| Title | Type of File | File Size | Download | More information |
| Accounting Standards Implementation Guide 2005-06 | |
227 Kb | Download | More... |
| Amended Directive 2 ED 53 | |
2745 Kb | Download | More... |
| Amended Directive 3 ED 53 | |
3017 Kb | Download | More... |
| Amended Directive 4 ED 53 | |
3392 Kb | Download | More... |
| Developing the GRAP Reporting Framework List of Standards | |
2113 Kb | Download | More... |
| CID Research Paper | |
152 Kb | Download | More... |
| Directives | ||||
| Title | Type of File | File Size | Download | More information |
| Preface to the directives | |
55 Kb | Download | More... |
| Directive 1 - Deletion of transitional provisions in Standards of GRAP | |
60 Kb | Download | More... |
| Directive 2 - Amended transitional provisions for public entities | |
108 Kb | Download | More... |
| Directive 3 - Amended transitional provisions for high capacity municipalities | |
112 Kb | Download | More... |
| Directive 4 - Amended transitional provisions for medium and low capacity municipalities | |
111 Kb | Download | More... |
| Directive 5 - GRAP reporting Framework | |
82 Kb | Download
Additional downloads |
More... |
| Directive 5 - Revised to include Parliament (June 2010) | |
1855 Kb | Download | More... |
| Directive 6 - Transitional Provisions for Revenue Collected by SARS | |
547 Kb | Download | More... |
| Directive 7 - The application of deemed cost on the adoption of Standards of GRAP | |
53 Kb | Download | More... |
| Directive 8 - Transitional Provisions for Parliament | |
1584 Kb | Download | More... |
| Summary of proposed transitional provisions | |
53 Kb | Download | More... |
| Summary of responses - transitional provisions | |
216 Kb | Download | More... |
| Interpretations | ||||
| Title | Type of File | File Size | Download | More information |
| Preface to the Interpretations of the Standards of GRAP | |
41 Kb | Download | More... |
| IGRAP1 Applying the probability test on initial recognition of exchange revenue | |
47 Kb | Download | More... |
| IGRAP 2 Changes in Existing Decommissioning, Restoration and Similar Liabilities | |
126 Kb | Download | More... |
| IGRAP 3 Determining Whether an Arrangement Contains a Lease | |
1240 Kb | Download | More... |
| IGRAP 4 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | |
812 Kb | Download | More... |
| IGRAP 5 Applying the Restatement Approach under the Standard of GRAP on Financial Reporting in Hyperinflationary Economies | |
723 Kb | Download | More... |
| IGRAP 6 Loyalty Programmes | |
1074 Kb | Download | More... |
| IGRAP 7 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | |
1156 Kb | Download | More... |
| IGRAP 8 Agreements for the Construction of Assets from Exchange Transactions | |
1518 Kb | Download | More... |
| IGRAP 9 Distributions of Non-cash Assets to Owners | |
1158 Kb | Download | More... |
| IGRAP 10 Assets Received from Customers | |
1157 Kb | Download | More... |
| IGRAP 13 Operating Leases – Incentives | |
720 Kb | Download | More... |
| IGRAP 14 Evaluating the Substance of Transactions Involving the Legal Form of a Lease | |
1153 Kb | Download | More... |
| IGRAP 15 Revenue – Barter Transactions Involving Advertising Services | |
636 Kb | Download | More... |
| Improvements | ||||
| Title | Type of File | File Size | Download | More information |
| Executive Summary Improvements 2010 | |
70 Kb | Download
Additional downloads |
More... |
| GRAP 1 Presentation of Financial Statements | |
255 Kb | Download | More... |
| GRAP 2 Cash Flow Statements | |
126 Kb | Download | More... |
| GRAP 3 Accounting Policies, changes in accounting estimates and errors | |
129 Kb | Download | More... |
| GRAP 4 The Effects of Changes in Foreign Exchange Rates | |
103 Kb | Download | More... |
| GRAP 9 Revenue from Exchange Transactions | |
160 Kb | Download | More... |
| GRAP 10 Financial Reporting in Hyperinflationary Economies | |
94 Kb | Download | More... |
| GRAP 11 Construction Contracts | |
151 Kb | Download | More... |
| GRAP 12 Inventories | |
89 Kb | Download | More... |
| GRAP 13 Leases | |
142 Kb | Download | More... |
| GRAP 14 Events After the Reporting Date | |
73 Kb | Download | More... |
| GRAP 16 Investment Property | |
167 Kb | Download | More... |
| GRAP 17 Property plant and equipment | |
121 Kb | Download | More... |
| GRAP 19 Provisions, Contingent Liabilities and Contingent Assets | |
262 Kb | Download | More... |
| GRAP 100 Non-current Assets Held for Sale and Discontinued Operations | |
192 Kb | Download | More... |
| Frequently Asked Questions | ||||
| Title | Type of File | File Size | Download | More information |
| Frequently Asked Questions for Entities 200910:updated | |
1132 Kb | Download | More... |
| Frequently Asked Questions for Municipalities 200910 updated | |
185 Kb | Download | More... |
| Reporting Frameworks at a Glance | ||||
| Title | Type of File | File Size | Download | More information |
| Reporting Frameworks at a glance 2010 | |
42 Kb | Download | More... |
| Reporting Frameworks at a glance 2011 | |
44 Kb | Download | More... |
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We look forward to hearing from you, please complete our online submission form and we will get back to you ASAP.
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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