The Secretariat of the ASB published a short YouTube video on What is the difference between a condition and a restriction in GRAP 23 Revenue from Non-exchange Transactions (Taxes and Transfers).
🔗Access the recording on our YouTube channel here.
💡The ASB YouTube channel also has other useful videos on topical public sector accounting matters.
🌐The presentations for this video and others are available on the ASB website.
Disclaimer
The article has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved, or otherwise acted on by the Board.