May entities provide information in the financial statements that is not required by the Standards of GRAP?

The Secretariat of the ASB has published a recording to explain whether entities may provide information in the financial statements that is not required by the Standards of GRAP as part of the ASB’s project on Enhancing the Application of Standards of GRAP. The recording is based on the requirements in GRAP 1 on Presentation of Financial Statements.

Access the recording on the ASB’s YouTube channel.

The slide presentation is available on the ASB website.