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Documents
| 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 |
More... |
| 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 |
More... |
| ED 68 - Reporting on the Long-Term Sustainability of Public Finances | |
468 Kb | Download
Additional downloads |
More... |
| 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 |
More... |
| 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 |
More... |
| 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... |
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A key priority of the Board to develop a core set of Standards of GRAP by 2009.
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