GRAP 109 - Accounting by Principals and Agents
| Effective Date and Document Link |
|---|
| GRAP 109 Version - 1 April 2026 |
| GRAP 109 Version - 1 April 2025 |
| GRAP 109 Version - 1 April 2024 |
| Standard on a page - GRAP 109 Accounting by Principals and Agents |
GRAP 109 - Translated Standard
| Translation and Document Link |
|---|
| GRAP 109 IsiZulu Version |
| GRAP 109 SeSotho Version |
| GRAP 109 Afrikaans Version |
Effective Date: This Standard of GRAP is effective for reporting periods beginning on or after 1 April 2019.