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Work Programme
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| Work Programme | Board Member | Secretariat | Feb 2011 |
Apr 2011 |
Jun 2011 |
Aug 2011 |
Feb 2012 |
Apr 2012 |
| Transitional provisions GRAP 25 * | V Jack | J Poggiolini | DD | FD | ||||
| Transitional provisions for GRAP 104 * | K Bromfield | J Poggiolini | DD | FD | ||||
| Interpretations to GRAP 104 ** | K Bromfield | J Poggiolini | D IGRAP | IGRAP | ||||
| Related parties *** | G Paul | B vand der Merwe | LED | GRAP | ||||
| Segment Reporting *** | CJ Kujenga | B vand der Merwe | LED | GRAP | ||||
| Reporting Framework **** | J Poggiolini | DD | FD | |||||
| Transitional Provisions for Legislatures ***** | J Poggiolini | FD | ||||||
| Reporting Framework for Legislatures ***** | J Poggiolini | FD | ||||||
| Due Process ****** | R Cottrell | E Swart | LED | |||||
| Improvements Project (Convergence) ******* | K Makwetu | J Poggiolini | ED GRAP | |||||
| Agriculture ******** | I Sehoole | A Botha | ED GRAP | |||||
| Intangible Assets ******** | I Sehoole | A Botha | ED GRAP | |||||
| Entity Combinations ********* | K Kumar | A Botha | ||||||
| Financial Instruments ********** | K Bromfield | J Poggiolini | ||||||
| Service Concessions *********** | I Sehoole | A Botha | CED IPSAS/LED | |||||
| Borrowing Costs ************ | I Sehoole | A Botha | ||||||
| Fiscal Sustainability ************* | K Makwetu | J Poggiolini | ||||||
| Conceptual Framework Phase 1 ************ | R Cottrell | E Swart | ||||||
| Social Benefits ************ | K Makwetu | J Poggiolini | ||||||
| Peformance Information ************ | CJ Kujenga | A Botha | ||||||
| Narrative Reporting ************ | K Makwetu | B vand der Merwe | ||||||
| Conceptual Framework Phase II and III ************ | R Cottrell | E Swart | CP/IED | |||||
| Revisions to IPSAS 23 (Non-Exchange Revenue) ************ | V Jack | J Poggiolini | ||||||
| Improvements Project ************** | K Makwetu | J Poggiolini | ED GRAP | |||||
| Interpretations *************** | K Makwetu | A Botha | ED GRAP | |||||
| Entity Combinations **************** | K Kumar | A Botha | GRAP/LED | |||||
| Revision of IAS 37 ***************** | IED | |||||||
| Amendments to IFRIC 14 ****************** | V Jack | J Poggiolini | ||||||
| Transfers of functions (ToF) and mergers **************** | K Kumar | A Botha | GRAP | |||||
| Public-private partnerships ******************* | I Sehoole | A Botha | FG | |||||
| Principal-agent partnerships **** | G Paul | E Swart | ||||||
| Biological assets that are not part of agricultural activities (Naturally occuring resources) **** | A Botha | |||||||
| Non-contractual financial instruments **** | K Bromfield | J Poggiolini | ||||||
| Financial reporting frameworks (Comparison of Standards of GRAP with IFRS for SMEs **** | K Bromfield | J Poggiolini | DP | |||||
| Interpretation on construction contracts and inventories **** | CJ Kujenga | J Poggiolini | ||||||
| Treatment of transaction costs in relation to GRAP 23 **** | V Jack | J Poggiolini | ||||||
| Glossary of defined terms ******************** | A Botha | |||||||
| Transitional Provisions GRAP 25 ***** | V Jack | J Poggiolini | FD | |||||
| Transitional provisions for GRAP 104 * | K Bromfield | J Poggiolini | DD | |||||
| Interpretations to GRAP 104 ** | K Bromfield | J Poggiolini | D IGRAP | |||||
| Related parties ***** | G Paul | B vand der Merwe | GRAP | |||||
| Segment Reporting ***** | CJ Kujenga | B vand der Merwe | GRAP | |||||
| Reporting Framework 2011/12 **** | J Poggiolini | DD | FD | |||||
| Transitional Provisions for Legislatures ***** | J Poggiolini | FD | ||||||
| Reporting Framework for Legislatures ***** | J Poggiolini | FD | ||||||
| Due Process ***** | R Cottrell | E Swart | ||||||
| Improvements Project (Convergence) ********************* | K Makwetu | J Poggiolini | ||||||
| Agriculture ******** | I Sehoole | A Botha | ||||||
| Intangible Assets ******** | I Sehoole | A Botha | ||||||
| Entity Combinations ********************** | K Kumar | A Botha | ||||||
| Financial Instruments ********** | K Bromfield | J Poggiolini | ||||||
| Service Concessions ********************* | I Sehoole | A Botha | LED | |||||
| Borrowing Costs ************ | I Sehoole | A Botha | ||||||
| Fiscal Sustainability ********************* | K Makwetu | J Poggiolini | ||||||
| Conceptual Framework Phase 1 ************ | R Cottrell | E Swart | ||||||
| Social Benefits ************ | K Makwetu | J Poggiolini | ||||||
| Peformance Information ************ | CJ Kujenga | A Botha | ||||||
| Narrative Reporting ************ | K Makwetu | B vand der Merwe | ||||||
| Conceptual Framework Phase II and III **** | R Cottrell | E Swart | CP/IED | |||||
| Revisions to IPSAS 23 (Non-Exchange Revenue) ************ | V Jack | J Poggiolini | ||||||
| Improvements Project ************** | K Makwetu | J Poggiolini | ED GRAP | |||||
| Interpretations *************** | K Makwetu | A Botha | ED GRAP | |||||
| Entity Combinations *********************** | K Kumar | A Botha | GRAP | |||||
| Revision of IAS 37 ***************** | ||||||||
| Amendments to IFRIC 14 ****************** | V Jack | J Poggiolini | ||||||
| Transfers of functions (ToF) and mergers ***** | K Kumar | A Botha | GRAP | |||||
| Public-private partnerships ******************* | I Sehoole | A Botha | ||||||
| Principal-agent partnerships **** | G Paul | A Botha | ||||||
| Biological assets that are not part of agricultural activities (Naturally occuring resources) **** | A Botha | |||||||
| Non-contractual financial instruments **** | K Bromfield | J Poggiolini | ||||||
| Financial reporting frameworks (Comparison of Standards of GRAP with IFRS for SMEs ***** | K Bromfield | J Poggiolini | ||||||
| Interpretation on construction contracts and inventories **** | CJ Kujenga | J Poggiolini | ||||||
| Treatment of transaction costs in relation to GRAP 23 **** | V Jack | J Poggiolini | ||||||
| Glossary of defined terms ******************** | A Botha | |||||||
| Key | |
| CED | Concurrent Exposure Draft |
| CED IPSAS | Concurrent Exposure Draft |
| CL | Comment Letter |
| CP | Consultation Paper |
| D | Directive |
| D IGRAP | Draft Interpretations |
| DAG | Draft Accounting Guideline |
| DD | Draft Directive |
| DG | Draft Guideline |
| DI | Draft Interpretation |
| DP | Discussion Paper |
| ED GRAP | Draft Standard |
| FD | Final Directive |
| FG | Final Guideline |
| FI | Final Interpretation |
| GRAP | Final Standard of GRAP |
| IAS | International accounting standard |
| IASB ED | IASB Exposure Draft |
| ICP | International Consultation Paper |
| IED | International exposure draft |
| IGRAP | Final Interpretations |
| IITC | International Invitation to Comment |
| ITC | Invitation to comment |
| LAS | Local accounting standard |
| LED | Local exposure draft |
| LITC | Local Invitation to Comment |
| PB | Project Brief |
| * | Readiness assessment. Develop trans. prov |
| ** | Draft Interpretations |
| *** | Develop & Issue Exposure Draft |
| **** | Research |
| ***** | Issued as ED |
| ****** | Develop ED |
| ******* | New ED Issued; Monitor Developments |
| ******** | Review final IPSAS and compare GRAP & assess action (improvements project) |
| ********* | Monitor; Issue local exposure drafts |
| ********** | No Action, GRAP 104 issued Monitor |
| *********** | Issue CED |
| ************ | Monitor |
| ************* | Monitor; Issued response to IPSASB on Consultation Paper |
| ************** | Research; 2011/12 improvements |
| *************** | Issued final Interpretations |
| **************** | Approve LED GRAP |
| ***************** | Participation in SAICA sub-committee |
| ****************** | Issue LED IGRAP |
| ******************* | Comparison with IPSAS |
| ******************** | Pending finalisation of improvements |
| ********************* | Comment letter issued - Monitor developments |
| ********************** | Monitor; compare local GRAP & assess action (if any) |
| *********************** | Issued as ED; pending comments |
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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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