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Documents
| 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... |
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