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Archive - Exposure Drafts
Select an Exposure Draft to get more information.
DP 8 - Discussion Paper On Accounting For Principal-Agent Activities In The Public Sector
DP 7 - Assets And Liabilities Arising From Non-Contractual Arrangements That Have The Features Of Financial Instruments
ED 94 - Proposed GRAP Reporting Framework for 2012/13 and Amendments to Directive 5
ED 89 - The Standard Of Generally Recognised Accounting Practice On Agriculture
ED 85 - Transitional Provisions For The Initial Adoption Of The Standards Of Grap On GRAP 18, 105, 106 and 107
ED 84 - Revisions to the Preface to the Standards of GRAP and the Preface to Interpretations to the Standards of GRAP
ED 83 - IPSASB Conceptual Framework
ED 82 - Proposed GRAP Reporting Framework for 2011/2012
ED 81 - Proposed Transitional Provisions for GRAP 104
ED 80 - Proposed Transitional Provisions for the Initial Adoption of the Standard of GRAP on Employee Benefits
ED 79 - Related Party Disclosures
ED 78 - Segment Reporting
ED 77 - Transfers of Functions Between Entities Not Under Common Control
ED 76 - Amendments to GRAP 6, 7 and 8
ED 75 - Transfers of Functions Under Common Control and Mergers
ED 74 - Reporting Framework for Legislatures
ED 73 - Transitional Provisions for Legislatures
ED 72 - Amendments to Directive 5
ED 71 - Concurrent Exposure Draft of IPSAS on Service Concession Arrangements
ED 70 - Proposed Transitional Provisions for Parliament
ED 69 - Amendments to GRAP 19 Transitional Provisions
ED 68 - Concurrent Exposure Draft of IPSAS Consultation Paper on Long Term Fiscal Sustainability
ED 67 - GRAP Reporting Framework for 2010 - 2011
ED 66 - Proposed Directive 7 on The Application of Deemed Cost on the Initial Adoption of GRAP
ED 65 - Proposed Transitional Provisions for GRAP 21 and GRAP 26
ED 64 - Interpretations to the Standards of GRAP
ED 63 - Improvements to the Standards of GRAP
ED 62 - Concurrent Exposure Draft of IPSAS on Entity Combinations
ED 61 - Concurrent Exposure Draft of IPSAS on Intangible Assets
ED 60 - Concurrent Exposure Draft of IPSASs on Financial Instruments
ED 59 - Concurrent Exposure Draft of IPSAS on Agriculture
ED 58 - Employee Benefits (re-exposure)
ED 57 - Transitional Provisions for SARS Administered Revenue
ED 56 - Transitional Provisions for GRAP 23 24 and 103
ED 55 - IGRAP 1 Probability of Revenue Recognition
ED 54 - Directive 5 Determining the GRAP Reporting Framework
ED 53 - Amendments to Directives 2 - 4 for Transfers of Functions
ED 52 - Financial Instruments
ED 51 - Amendments to Consequential Amendements in GRAP 23 24 and ED 46
ED 50 - Concurrent Exposure of IPSAS 5 on Borrowing Costs
ED 49 - Employee Benefits
ED 48 - Concurrent Exposure Draft of IPSAS on Social Benefits
ED 47 - Guideline on Accounting for PPPs
ED 46 - Impairment of Cash-Generating Assets
ED 45 - Impairment of Non-Cash-Generating Assets
ED 44 - Heritage Assets
ED 43 - Transitional Provisions for Parliament
ED 42 - Transitional Provisions for MCM and LCM
ED 41 - Transitional Provisions for High Capacity Municipalities
ED 40 - Transitional Provisions for Public Entities and Constitutional Institutions
ED 39 - Deletion of Transitional Provisions from GRAP
ED 38 - Revenue from Non-Exchange Transactions
ED 37 - Presentation of Budget Information in Financial Statements
ED 36 - Borrowing Costs
ED 35 - Contributions from Owners
ED 34 - Concurrent Exposure Draft IPSAS on Employee Benefits
ED 33 - Events After the Reporting Date
ED 32 - Financial Reporting in Hyperinflationary Economies
ED 31 - Reporting Changes in Foreign Exchange Rates
ED 30 - Construction Contracts
ED 29 - Concurrent Exposure Draft IPSAS on Impairment of Non Cash Generating Assets
ED 28 - Concurrent Exposure Draft IPSAS on Impairment of Cash Generating Assets
ED 27 - Intangible Assets
ED 26 - Concurrent Exposure Draft on IPSAS on Revenue from Non-exchange Transactions
ED 25 - Concurrent Exposure Draft of IPSAS on Presentation of Budget Information in Financial Statements
ED 24 - PPP guideline
ED 23 - Revenue from Exchange Transactions
ED 22 - Non-current Assets Held for Sale
ED 21 - Agriculture
ED 20 - Provisions Contingent Liabilities and Contingent Assets
ED 19 - Interests in Joint Ventures (Re-Exposure)
ED 18 - Consolidated and Separate Financial Statements (Re-Exposure)
ED 17 - Segment Reporting
ED 16 - Interests in Joint Ventures
ED 15 - Investments in Associates
ED 14 - Consolidated and Separate Financial Statements
ED 13 - Property Plant and Equipment
ED 12 - Investment Property
ED 11 - Leases
ED 10 - Inventories
ED 9 - Accounting Policies Changes in Accounting Estimates and Errors (Re-Exposure)
ED 8 - Presentation of Financial Statements (Re-Exposure)
ED 7 - GAMAP
ED 6 - Framework for the Preparation and Presentation of Financial Statements
ED 5 - Concurrent ED of IPSAS on Impairment of Assets
ED 4 - Preface to the Standards of GRAP
ED 3 - Accounting Policies Changes in Accounting Estimates and Errors
ED 2 - Cash Flow Statement
ED 1 - Presentation of Financial Statements