Preface of Standards of GRAP Glossary of Defined Terms GRAP NumberDocument Title and Link 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 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 18 Segment Reporting GRAP 19 Provisions, Contingent Liabilities and Contingent Assets GRAP 20 Related Party Disclosures GRAP 21 Impairment of Non-cash-generating Assets GRAP 23 Revenue from Non-exchange Transactions (Taxes and Transfers) GRAP 24 Presentation of Budget Information in Financial Statements GRAP 25 Employee Benefits GRAP 26 Impairment of Cash-generating assets GRAP 27 Agriculture GRAP 31 Intangible Assets GRAP 32 Service Concession Arrangements: Grantor GRAP 34 Separate Financial Statements GRAP 35 Consolidated Financial Statements GRAP 36 Investments in Associates and Joint Ventures GRAP 37 Joint Arrangements GRAP 38 Disclosure of Interests in Other Entities GRAP 100 Discontinued Operations GRAP 103 Heritage Assets GRAP 104 Financial Instruments GRAP 105 Transfer of Functions Between Entities Under Common Control GRAP 106 Transfer of Functions Between Entities Not Under Common Control GRAP 107 Mergers GRAP 108 Statutory Receivables GRAP 109 Accounting by Principals and Agents GRAP 110 Living and Non-living Resources
