Public entity GRAP update recording available

The ASB held a GRAP update for public entities on Friday 9 February 2024. Access a recording of the session here.

The topics covered included:

• GRAP reporting landscape – 2023/24 and beyond
• The effect of past decisions about materiality on future financial statements
• Employee Benefits – revised requirements
• Getting ready for Financial Instruments (revised 2019)
• Overview of Exposure Drafts available for comment
• Recently issued guidance and ASB projects
• Enhancing the Application of Standards of GRAP
• What is new internationally?