Directives

View Prefaces of the Directives

Glossary of terms

 

Document NumberTitleDocument Link
Directive 1 Deletion of Transitional Provisions in Standards of GRAP Click Here
Directive 2 Amended Transitional Provisions for Public Entities Click Here
Directive 3 Amended Transitional Provisions for High Capacity Municipalities Click Here
Directive 4 Amended Transitional Provisions for Medium and Low Capacity Municipalities Click Here
Directive 5 GRAP Reporting Framework Click Here
Directive 6 Transitional Provisions for Revenue Administered by SARS Click Here
Directive 7 The Application of Deemed Cost Click Here
Directive 8 Transitional Provisions for Parliament and Provincial Legislaturesk Click Here
Directive 9 The Application Of The Standards Of Grap By Trading Entities Click Here
Directive 10 Application Of The Standards Of GRAP By Public Further Education And Training Colleges Click Here
Directive 11 Changes in Measurement Bases following Initial Adoption of Standards of GRAP Click Here
Directive 12 The Selection of an Appropriate Reporting Framework by Public Entities Click Here
Directive 13 Transitional Provisions for CET colleges Click Here