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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 |
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| GRAP 4 - The Effects of changes in Foreign Exchange Rates | |
102 Kb | Download
Additional downloads |
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| GRAP 6 - Consolidated and Separate Financial Statements | |
91 Kb | Download
Additional downloads |
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| GRAP 8 - Interest in Joint Ventures | |
80 Kb | Download
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| GRAP 9 - Revenue from Exchange Transactions | |
131 Kb | Download
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| GRAP 10 - Financial Reporting in Hyperinflationary Economies | |
69 Kb | Download
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| GRAP 11 - Construction Contracts | |
99 Kb | Download
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| GRAP 12 - Inventories | |
82 Kb | Download
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| GRAP 13 - Leases | |
128 Kb | Download
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| GRAP 14 - Events after the reporting date | |
71 Kb | Download
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| GRAP 16 - Investment Property | |
105 Kb | Download
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| GRAP 17 - Property Plant and Equipment | |
103 Kb | Download
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| GRAP 19 - Provisions, Contingent Liabilities and Contingent Assets | |
202 Kb | Download
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| GRAP 100 - Non-current Assets held for Sale and Discontinued Operations | |
112 Kb | Download
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| GRAP 101 - Agriculture | |
95 Kb | Download
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| GRAP 102 - Intangible Assets | |
145 Kb | Download
Additional downloads |
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| Asset Decision Tree | |
40 Kb | Download | More... |
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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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