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Interpretations | Approved and Effective

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Preface to the Standards of GRAP

Glossary of Defined Terms

Document NumberTitle and Link
IGRAP 1 Applying The Probability Test On Initial Recognition Of Revenue
IGRAP 2 Changes in Existing Decomissioning Restoration and Similar Liabilities
IGRAP 3 Determining Whether an Arrangement Contains a Lease
IGRAP 4 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IGRAP 5 Applying the Restatement Approach under the Standard of GRAP on Financial Reporting in Hyperinflationary Economies
IGRAP 6 Loyalty Programmes
IGRAP 7 Limit on a Defined Benefit Asset Min Fund Requirement and Interact
IGRAP 8 Agreements for the Construction of Assets from Exchange Transactions
IGRAP 9 Distributions of Non-cash Assets to Owners
IGRAP 10 Assets Received from Customers
IGRAP 11 Consolidation – Special Purpose Entities
IGRAP 12 Jointly Controlled Entities -Non-Monetary Contributions
IGRAP 13 Operating Leases – Incentives
IGRAP 14 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
IGRAP 15 Revenue - Barter Transactions Involving Advertising Services
IGRAP 16 Intangible Assets - Website Costs
IGRAP 17 SCA where Grantor Controls Significant Residual Interest
IGRAP 18 Recognition and Derecogntion of Land
IGRAP 19 Liabilities to Pay Levies
IGRAP 20 Accounting for Adjustments to Revenue
IGRAP 21 The Effect of Past Decisions on Materiality