| Document Number | Title | Document Link |
|---|---|---|
| GRAP 1 | Presentation of Financial Statements | Click Here |
| GRAP 2 | Cash Flow Statements | Click Here |
| GRAP 3 | Accounting Policies, Changes in Accounting Estimates and Errors | Click Here |
| GRAP 4 | The Effects of Changes in Foreign Exchange Rates | Click Here |
| GRAP 5 | Borrowing Costs | Click Here |
| GRAP 6 | Consolidated and Separate Financial Statements | Click Here |
| GRAP 7 | Investments in Associates | Click Here |
| GRAP 8 | Interest in Joint Ventures | Click Here |
| GRAP 9 | Revenue from Exchange Transactions | Click Here |
| GRAP 10 | Financial Reporting in Hyperinflationary Economies | Click Here |
| GRAP 11 | Construction Contracts | Click Here |
| GRAP 12 | Inventories | Click Here |
| GRAP 13 | Leases | Click Here |
| GRAP 14 | Events After the Reporting Date | Click Here |
| GRAP 16 | Investment Property | Click Here |
| GRAP 17 | Property Plant and Equipment | Click Here |
| GRAP 18 | Segment Reporting | Click Here |
| GRAP 19 | Provisions, Contingent Liabilities and Contingent Assets | Click Here |
| GRAP 20 | Related Party Disclosures | Click Here |
| GRAP 21 | Impairment of Non-cash-generating Assets | Click Here |
| GRAP 23 | Revenue from Non-exchange Transactions (Taxes and Transfers) | Click Here |
| GRAP 24 | Presentation of Budget Information in Financial Statements | Click Here |
| GRAP 25 | Employee Benefits | Click Here |
| GRAP 26 | Impairment of Cash-generating assets | Click Here |
| GRAP 27 | Agriculture | Click Here |
| GRAP 31 | Intangible Assets | Click Here |
| GRAP 32 | Service Concession Arrangements: Grantor | Click Here |
| GRAP 34 | Separate Financial Statements | Click Here |
| GRAP 35 | Consolidated Financial Statements | Click Here |
| GRAP 36 | Investments in Associates and Joint Ventures | Click Here |
| GRAP 37 | Joint Arrangements | Click Here |
| GRAP 38 | Disclosure of Interests in Other Entities | Click Here |
| GRAP 100 | Discontinued Operations | Click Here |
| GRAP 103 | Heritage Assets | Click Here |
| GRAP 104 | Financial Instruments | Click Here |
| GRAP 105 | Transfer of Functions Between Entities Under Common Control | Click Here |
| GRAP 106 | Transfer of Functions Between Entities Not Under Common Control | Click Here |
| GRAP 107 | Mergers | Click Here |
| GRAP 108 | Statutory Receivables | Click Here |
| GRAP 109 | Accounting by Principals and Agents | Click Here |
| GRAP 110 | Living and Non-living Resources | Click Here |
