New FAQ on What should be disclosed about Standards of GRAP where no effective date has been approved by the Minister of Finance?

GRAP 3 on Accounting Policies, Changes in Accounting Estimates and Errors paragraphs .32 and .33 require entities to disclose information on Standards of GRAP that are not yet effective. The FAQ clarifies that entities would be unable to meet some of the requirements in the absence of an effective date. Entities need to consider whether information that can be provided, if any, would be useful for users.  

Access FAQ 1.15 here: FAQs



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