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HomeArticles

Articles

Title and document link
Are you ready to apply GRAP 104 on Financial Instruments
Transitioning to the revised GRAP 104
Revised GRAP 104 Scope and definitions
Classification of financial instruments GRAP 104 (revised)
Impairment of financial instruments GRAP 104 (revised)
GRAP 104 (revised) disclosures part 1 of 2
GRAP 104 (revised) disclosures part 2 of 2
The treatment of bank accounts GRAP 104 (revised)
Receivables per GRAP 104 (revised) – what has changed
Accounting for payables per GRAP 104 (revised)
Accounting for concessionary loans payable GRAP 104 (revised)
Accounting for concessionary loans receivable GRAP 104 (revised)
GRAP 104 (revised) scopes in financial guarantee contracts
Loan commitments – what you should know about GRAP 104 (revised)
Accounting for investments in residual interests under GRAP 104 (2019)
GRAP 104 (revised) investments and loan receivables

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