Interpretations | Approved and Effective

Click on the Standards below to get more information.

View Prefaces to Interpretations of Standards of GRAP

Document NumberTitleDocument Link
IGRAP 1 Applying The Probability Test On Initial Recognition Of Revenue Click Here
IGRAP 2 Changes in Existing Decomissioning Restoration and Similar Liabilities Click Here
IGRAP 3 Determining Whether an Arrangement Contains a Lease Click Here
IGRAP 4 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Click Here
IGRAP 5 Applying the Restatement Approach under the Standard of GRAP on Financial Reporting in Hyperinflationary Ecomonies Click Here
IGRAP 6 Loyalty Programmes Click Here
IGRAP 7 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Click Here
IGRAP 8 Agreements for the Construction of Assets from Exchange Transactions Click Here
IGRAP 9 Distributions of Non-cash Assets to Owners Click Here
IGRAP 10 Assets Received from Customers Click Here
IGRAP 11 Consolidation – Special Purpose Entities Click Here
IGRAP 12 Jointly Controlled Entities -Non-Monetary Contributions Click Here
IGRAP 13 Operating Leases – Incentives Click Here
IGRAP 14 Evaluating the Substanace of Transactions Involving the Legal Form of a Lease Click Here
IGRAP 15 Revenue - Barter Transactions Involving Advertising Services Click Here
IGRAP 16 Intangible Assets - Website Costs Click Here
IGRAP 17 SCA where Grantor Controls Significant Residual Interest Click Here
IGRAP 18 Recognition and Derecogntion of Land Click Here
IGRAP 19 Liabilities to Pay Levies Click Here