Interpretations of the Standards of GRAP

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	Preface to Interpretations of the Standards of GRAP
	IGRAP1 - Applying The Probability Test On Initial Recognition Of Revenue
	IGRAP1 - Applying the Probability Test on Initial Recognition of Exchange Revenue
	IGRAP2 - Changes in Existing Decomissioning Restoration and Similar Liabilities
	IGRAP3 - Determining Whether an Arrangement Contains a Lease
	IGRAP4 - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
	IGRAP5 - Applying the Restatement Approach under the Standard of GRAP on Financial Reporting in Hyperinflationary Economies
	IGRAP6 - Loyalty Programmes
	IGRAP7 -The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interactaction
	IGRAP8 - Agreements for the Construction of Assets from Exchange Transactions
	IGRAP9 -  Distributions of Non-cash Assets to Owners
	IGRAP10 - Assets Received from Customers
	IGRAP11 - Consolidation - Special Purpose Entities
	IGRAP12 - Jointly Controlled Entities  - Non-Monerary Contributions by Venturers
	IGRAP13 - Operating Leases - Incentives
	IGRAP14 - Evaluating the Substanace of Transactions Involving the Legal Form of a Lease
	IGRAP15 - Revenue - Barter Transactions Involving Advertising Services
	IGRAP16 - Intangible Assets - Website Costs