Interaction between GRAP 32 Service Concession Arrangements and GRAP 109 Accounting by Principal-agent Arrangements

The Secretariat of the ASB published a short video explaining when it is possible for arrangements to be in the scope of both GRAP 32 and GRAP 109. The recording is based on FAQ 4.15 What is the interaction of Standards of GRAP where two or more Standards have similar requirements? and FAQ 7.4 What is the interaction between GRAP 32, GRAP 36 and GRAP 37, and GRAP 109?

Access the recording on our YouTube Channel. This channel also has other useful videos on topical public sector accounting matters as part of the initiative Enhancing the Application of Standards of GRAP.

The presentations for this video and others are available on the ASB website.



Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.