Have your say on the Post-implementation Review of GRAP 109 (ED 200)

An article on Identifying principal-agent arrangements – the nature of transactions with third parties explains what are considered “transactions with third parties” for the purpose of GRAP 109. The ED asks the following related question to preparers of financial statements:

In your experience, what type of transactions (financial transactions and transactions that represent the interests of the principal) are undertaken by an agent with third parties on behalf of and for the benefit of the principal? Please provide details and examples.

To respond to the question, access the Exposure Draft here. The comment deadline is 15 September 2023.