ASB
ASB
Request a call back
+27 11 697 0660
Write to us
info@asb.co.za
We work virtually, but you can write to us.
40 Church Square , Pretoria, 0002
 
  • Home
  • About us
    • Board Members
    • Careers
    • Governance
      • Annual Reports
    • Standard Setting
      • Process
        • International consultation documents
    • Work Programme
    • Procurement
  • GRAP
    • Comment on Proposals
      • Feedback on Exposure Drafts
    • Standards
      • Standards
      • GRAP Handbook
      • Frequently asked questions
      • Amendments
      • Asset classification decision tree
      • Government Gazettes
      • Communication to entities
      • COVID-19
      • IPSAS Training Material
      • Sustainability considerations when preparing financial statements
    • Interpretations
    • Directives
    • Guidelines
    • Research and Position Papers
    • Conceptual Framework
    • Fact Sheets
    • OAG’s Summary of GRAP Standards
    • Research
    • Due Process Handbook
    • Reporting frameworks in economy
  • Meetings
    • Board meeting
    • Technical Committee
    • Accounting Forum
    • Observers
    • Events Calendar
  • Stay Informed
    • Blog
    • Technical articles
      • Other publications
    • Newsletter
    • Submissions
    • Webcast and Recordings
    • Presentations
    • Subscribe
  • Enhancing application of GRAP
    • Communiques
    • Placemats
  • Supporting Adoption of Standards
  • Contacts
    • Our Response to Enquiries
    • Technical Enquiries
 

IGRAP 21 The Effect of Past Decisions on Materiality

Effective Date and Document Link
IGRAP 21 Version - April 2024
IGRAP 21 Version - April 2023
IGRAP 21 Version - April 2022

Contact Info

  • 40 Church Square , Pretoria 0002
  • +27 11 697 0660
  • info@asb.co.za

Covid 19

Corona Virus South African Resource Portal and Emergency Hotline:
0800 029 999

WhatsApp Support Line:
0600 123 456

Quicklinks

  • Meetings
  • Observers
  • Work Programme
  • Links
  • FAQs
  • Subscribe
© 2025 Accounting Standards Board. All rights reserved | Disclaimer | PAIA