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ASB
  • Home
  • About us
    • Board Members
    • Governance
      • Annual Reports
    • Standard Setting
      • Process
    • Work Programme
    • Procurement
  • GRAP
    • Comment on Proposals
      • Feedback on Exposure Drafts
    • Standards
      • Standards
      • GRAP Handbook
      • FAQs
      • Amendments
      • Asset classification decision tree
      • Government Gazettes
      • Communication to entities on newly effective standards
      • COVID-19
      • IPSAS Training Material
    • Interpretations
    • Directives
    • Guidelines
    • Research and Position Papers
    • Conceptual Framework
    • Fact Sheets
    • Summary of GRAP Standards
    • Research
    • Due Process Handbook
  • Meetings
    • Board meeting
    • Technical Committee
    • Observers
    • Events Calendar
  • Stay Informed
    • Blog
    • Newsletters
    • Meeting Highlights
    • Technical Articles
      • Other publications
    • Submissions
    • ASB Webcast
    • Subscribe
    • Presentations
  • Accounting Forum
  • Contact us
    • Our Response to Enquiries
    • Technical Enquiries
+27 11 697 0660
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HomeResearch Papers

Research Papers

Research Paper on Accounting for City Improvement Districts

Research Paper on the impact of IFRS 15 on revenue in the public sector

Executive Summary on Research Paper on the impact of IFRS 15

Research Paper on the Impact of IPSASB’s Conceptual Framework on the Board’s Existing Framework (December 2015)

Research Paper on Presentation of Information in the Statement of Financial performance (July 2018)

Position Papers

Position Paper on Differential Reporting

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