Need help to understand the GRAP requirements?
Access these handy resources that can help keep your reporting on track:
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- Frequently Asked Questions that address accounting issues to ensure consistent application of the GRAP principles – FAQs.
- Fact Sheets that accompany some of the Board’s pronouncements and explain common questions or concerns about a specific topic – FactSheets.
- Review and research reports that communicate the results of post-implementation and desktop reviews – Review and research reports.
- Material from the Reference group on GRAP 104 on Financial Instruments that discusses specific topics relating to the application of the revised Standard – GRAP104ReferenceGroup.
- Guidance that supports the adoption of GRAP 104 – GRAP104adoption.
- Education material for preparers that comprises short videos on topical accounting matters – YouTube recordings.
- GRAP updates where the Secretariat shares high-level information on topics relevant to a reporting period – GRAP Updates.
- The GRAP Knowledge Hub that offers comprehensive guidance on the Standards, practical examples and tools to support the application of the Standards – register here https://lms.treasury.gov.za/.
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NOTE: These documents are not authoritative, as they are issued by the Secretariat and not issued by the Board.
