Improvements to the Standards of GRAP – ASB

Preface of Standards of GRAP Glossary of Defined Terms

Amendments to Standards of GRAP	Effective From
Amendments to GRAP 1	1 April 2023
Amendments made to Standard of GRAP on Revenue from Non-Exchange Transactions (Taxes and Transfers)	1 April 2015
Amendments to GRAP 21 and GRAP 26	1 April 2018
Amendments to GRAP 16 and GRAP 17	1 April 2016
Amendments made to Standards of GRAP	1 April 2015
IsiZulu Version	1 April 2017
SeSotho Version	1 April 2017

Amendments to Standards of GRAP not yet effective	Effective From
Amendments to GRAP 1	1 April 2027
Amendments to GRAP 103	1 April 2027
Amendments to GRAP 105	1 April 2027
Amendments to GRAP 106	1 April 2027
Amendments to GRAP 107	1 April 2027

Improvements to Standards of GRAP	Effective From
Improvements made to Standards of GRAP	1 March 2020

Improvements to Standards of GRAP not yet effective	Effective From
Improvements to the Standards of GRAP	Not yet effective

Improvements to Standards of GRAP not yet effective

Document Link

Improvements to Standards of GRAP 2023 1 April 2028

Improvements to Standards of GRAP 2026 Effective date to be determined by Minister of Finance