ASB
ASB
Request a call back
+27 11 697 0660
Write to us
info@asb.co.za
We work virtually, but you can write to us.
40 Church Square , Pretoria, 0002
 
  • Home
  • About us
    • Board Members
    • Careers
    • Governance
      • Annual Reports
    • Standard Setting
      • Process
        • International consultation documents
    • Work Programme
    • Procurement
  • GRAP
    • Comment on Proposals
      • Feedback on Exposure Drafts
    • Standards
      • Standards
      • GRAP Handbook
      • Frequently asked questions
      • Amendments
      • Asset classification decision tree
      • Government Gazettes
      • COVID-19
      • IPSAS Training Material
      • Sustainability considerations when preparing financial statements
    • Interpretations
    • Directives
    • Guidelines
    • Research and Position Papers
    • Conceptual Framework
    • Fact Sheets
    • OAG’s Summary of GRAP Standards
    • Research
    • Due Process Handbook
    • Reporting frameworks in economy
  • Meetings
    • Board meeting
    • Technical Committee
    • Accounting Forum
    • Observers
    • Events Calendar
  • Stay Informed
    • Blog
    • Technical articles
      • Other publications
    • Newsletter
    • Submissions
    • Webcast and Recordings
    • Presentations
    • Subscribe
  • Enhancing application of GRAP
    • Communiques
    • Placemats
  • Supporting Adoption of Standards
  • Contacts
    • Our Response to Enquiries
    • Technical Enquiries
 

Transfer of Functions Between Entities Under Common Control (GRAP 105), Transfer of Functions Between Entities not Under Common Control (GRAP 106), and Mergers (GRAP 107)

Document link
Invitation to comment on ED 204
Proposed revisions to GRAP 105 (marked-up version)
Proposed revisions to GRAP 105 (clean)
Proposed revisions to GRAP 106(marked-up version)
Proposed revisions to GRAP 106(clean)
Proposed revisions to GRAP 107(marked-up version)
Proposed revisions to GRAP 107(clean)
Summary and analysis of verbal comments on ED 204
Executive Summary on ED 204
Feedback Statement on ED 204
GRAP 105 to GRAP 107 communique

Contact Info

  • 40 Church Square , Pretoria 0002
  • +27 11 697 0660
  • info@asb.co.za

Covid 19

Corona Virus South African Resource Portal and Emergency Hotline:
0800 029 999

WhatsApp Support Line:
0600 123 456

Quicklinks

  • Meetings
  • Observers
  • Work Programme
  • Links
  • FAQs
  • Subscribe
© 2025 Accounting Standards Board. All rights reserved | Disclaimer | PAIA