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