GRAP 105 - Transfer of Functions Between Entities Under Common Control
GRAP 105 - Translated Standard
| Translation and Effective Date |
|---|
| IsiZulu Version - 1 April 2015 |
| SeSotho Version - 1 April 2015 |
| Afrikaans Version - 1 April 2015 |
Effective Date:
- For trading entities, Parliament and the provincial legislatures, this Standard of GRAP is effective for reporting periods beginning on or after 1 April 2019.