Need help with GRAP? How to navigate the web.... GRAP Knowledge Hub 📣Be part of the ASB’s research on the use of IPSAS INVITATION TO PARTICIPATE IN A SURVEY Click here to access the survey Newsletter #4 - April 2025 GRAP 104 on Financial Instruments (revised) snapshot: Key disclosure requirements Part 1 Read more.. Meeting Highlights Access our latest meeting highlights below. Read more… GRAP MFMA Update 9 May 2025 Register for the Update now so you dont miss out! Click Here… Comment on Proposals Exposure Draft 211 Exposure Draft on  ASB Work Programme Consultation 2027-2029 Exposure Draft 212 Exposure Draft on Post – IPSASB ED 92 – Tangible Natural Resources. Exposure Draft 213 Exposure Draft on IPSASB ED 1 – Climated-Related Issues Accounting Standards Board The use and meaning of threshholds in GRAP PART 1 The use and meaning of threshholds in GRAP PART 2 The use and meaning of thresholds in GRAP Practical considerations when preparing the Cash Flow Statements Leases Part 3 Leases Part 2 Leases Part 1 How the cash flow statement is prepared and presented Difference between a condition and a restriction