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How the cash flow statement is prepared and presented
Difference between a condition and a restriction
How to develop appropriate accounting policies and what information to disclose
GRAP 24 Presentation of Budget Information in Financial Statements
ASB work programme 2024.25
Differences between public and private sector
Interaction of GRAP 32 and GRAP 109
interaction between GRAP 11, the Housing Guideline and GRAP 23
The Role and Purpose of the Conceptual Framework
Accrual accounting
Current and non-current vs order of liquidity
Consistency vs Comparability
Providing information that is not required by the Standards of GRAP
Substance over form
Materiality Basic Principles
GRAP Reporting Framework 2023 – 24
How to account for naturally occurring, non-purchased water
Knowing the state of a municipality's finances
Overview of Expenditure
Overview of revenue
What is the CFS and why is it important
Overview of assets
Overview of liabilities
How are financial statements prepared
Why government should account for its assets
Principles we use when preparing financial statements
Overview of financial statements
Overview of Financial Reporting
Addressing common questions on depreciation
Revaluation of assets
Fully depreciated assets
Classification of assets
Accounting for land using title deeds only
About the ASB and its work
How to use the Standards of GRAP
Reporting frameworks in the Public Sector
GRAP Reporting Framework 2023 onwards
Improving the quality of FS
Are the Standards of GRAP linked to international standards