Amendments and Improvements – 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	Standards of GRAP

Amendments to Standards of GRAP

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Amendments to GRAP 1 1 April 2023

Amendments to GRAP 1