| Directive 1 |
Deletion of Transitional Provisions in Standards of GRAP |
| Directive 2 |
Amended Transitional Provisions for Public Entities |
| Directive 3 |
Amended Transitional Provisions for High Capacity Municipalities |
| Directive 4 |
Amended Transitional Provisions for Medium and Low Capacity Municipalities |
| Directive 5 |
GRAP Reporting Framework |
| Directive 6 |
Transitional Provisions for Revenue Administered by SARS |
| Directive 7 |
The Application of Deemed Cost |
| Directive 8 |
Transitional Provisions for Parliament and Provincial Legislatures |
| Directive 9 |
The Application Of The Standards Of GRAP By Trading Entities |
| Directive 10 |
Application Of The Standards Of GRAP By Public Further Education And Training Colleges |
| Directive 11 |
Changes in Measurement Bases following Initial Adoption of Standards of GRAP |
| Directive 12 |
The Selection of an Appropriate Reporting Framework by Public Entities |
| Directive 13 |
Transitional Provisions for CET colleges |
| Directive 14 | Application of Standards of GRAP by Public Entities |
