Coming up

The Board will consider the following documents at its September 2019 Board meeting:

• Proposed GRAP Reporting Framework for 2020/2021.

• Initial discussions on the preparation of combined financial statements, i.e. where financial statements of different entities are combined but control is not the principle used for combination.

• Invitation to Participate in the Post-implementation Review of GRAP 103 on Heritage Assets.

• Research Paper on results of the review of the amendments to GRAP 16 on Investment Property and GRAP 17 on Property, Plant and Equipment.