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Click on the Standards below to get more information.
Preface to the Standards of GRAP
GAMAP Standards
GRAP 1 - Presentation of Financial Statements
GRAP 2 - Cash Flow Statements
GRAP 3 - Accounting Policies, Changes in Accounting Estimates and Errors
GRAP 4 - The Effects of changes in Foreign Exchange Rates
GRAP 5 - Borrowing Costs
GRAP 6 - Consolidated and Separate Financial Statements
GRAP 7 - Investments in Associates
GRAP 8 - Interest in Joint Ventures
GRAP 9 - Revenue from Exchange Transactions
GRAP 10 - Financial Reporting in Hyperinflationary Economies
GRAP 11 - Construction Contracts
GRAP 12 - Inventories
GRAP 13 - Leases
GRAP 14 - Events after the reporting date
GRAP 16 - Investment Property
GRAP 17 - Property Plant and Equipment
GRAP 19 - Provisions, Contingent Liabilities and Contingent Assets
GRAP 21 - Impairment of Non-cash-generating Assets
GRAP 23 - Revenue from Non-exchange Transactions
GRAP 24 - Presentation of Budget Information in Financial Statements
GRAP 25 - Employee Benefits
GRAP 26 - Impairment of Cash-generating assets
GRAP 27 - Agriculture (Replaces GRAP 101)
GRAP 31 - Intangible Assets (Replaces GRAP 102)
GRAP 100 - Non-Current Assets Held for Sale and Discontinued Operations
GRAP 101 - Agriculture (Replaced by GRAP 27)
GRAP 102 - Intangible Assets (Replaced by GRAP 31)
GRAP 103 - Heritage Assets
GRAP 104 - Financial Instruments
