GRAP Handbook

A GRAP Handbook with the ASB’s pronouncements is published by Juta.

The individual pronouncements are available on the ASB’s website and can be downloaded free of charge. There are three versions of the pronouncements (there may be fewer versions if the pronouncement is new):

  • A version for the prior reporting period – TVET and CET colleges whose financial reporting periods commence on 1 January of each year.
  • A version for the current reporting period – For all other entities.
  • A version for the upcoming reporting period.

Where there is a mark-up version of the document on the website, this means that there were technical changes made to that version of the pronouncement.

Translations into Sesotho, iSizulu and Afrikaans are available for the Standards of GRAP.