<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.asb.co.za/wp-sitemap.xsl" ?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://www.asb.co.za/tag/401k/</loc></url><url><loc>https://www.asb.co.za/tag/advisors/</loc></url><url><loc>https://www.asb.co.za/tag/benchmarks/</loc></url><url><loc>https://www.asb.co.za/tag/consulting/</loc></url><url><loc>https://www.asb.co.za/tag/finance/</loc></url><url><loc>https://www.asb.co.za/tag/ideas/</loc></url><url><loc>https://www.asb.co.za/tag/market/</loc></url><url><loc>https://www.asb.co.za/tag/millenials/</loc></url><url><loc>https://www.asb.co.za/tag/online-services/</loc></url><url><loc>https://www.asb.co.za/tag/planning/</loc></url><url><loc>https://www.asb.co.za/tag/portfolios/</loc></url><url><loc>https://www.asb.co.za/tag/themeforest/</loc></url><url><loc>https://www.asb.co.za/tag/tips/</loc></url><url><loc>https://www.asb.co.za/tag/improving-the-quality-of-accounting-policies/</loc></url><url><loc>https://www.asb.co.za/tag/mscoa-illustrative-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/municipal-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-land/</loc></url><url><loc>https://www.asb.co.za/tag/igrap-18/</loc></url><url><loc>https://www.asb.co.za/tag/recognition-and-derecognition-of-land/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-leases/</loc></url><url><loc>https://www.asb.co.za/tag/grap-13/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb/</loc></url><url><loc>https://www.asb.co.za/tag/leases/</loc></url><url><loc>https://www.asb.co.za/tag/fair-value-accounting/</loc></url><url><loc>https://www.asb.co.za/tag/government-assets/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-standards/</loc></url><url><loc>https://www.asb.co.za/tag/government-accounting/</loc></url><url><loc>https://www.asb.co.za/tag/government-revenue/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-standards/</loc></url><url><loc>https://www.asb.co.za/tag/revenue/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-heritage-assets/</loc></url><url><loc>https://www.asb.co.za/tag/grap-103/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-17/</loc></url><url><loc>https://www.asb.co.za/tag/property-plant-and-equipment/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-infrastructure-assets/</loc></url><url><loc>https://www.asb.co.za/tag/grap-17/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-standards/</loc></url><url><loc>https://www.asb.co.za/tag/grap/</loc></url><url><loc>https://www.asb.co.za/tag/public-sector-accounting/</loc></url><url><loc>https://www.asb.co.za/tag/ed-181/</loc></url><url><loc>https://www.asb.co.za/tag/ed182/</loc></url><url><loc>https://www.asb.co.za/tag/ed183/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-with-performance-obligations/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-compulsory-transactions/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbconsultsonaccountingfornaturalresources/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-proposes-accounting-requirements-for-government-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/grap-106/</loc></url><url><loc>https://www.asb.co.za/tag/transfer-of-functions-between-entities-not-under-common-control/</loc></url><url><loc>https://www.asb.co.za/tag/recognising-government-expenses-using-performance-obligations/</loc></url><url><loc>https://www.asb.co.za/tag/ed72/</loc></url><url><loc>https://www.asb.co.za/tag/ipasab/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/transfer-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/reporting-information-to-the-public/</loc></url><url><loc>https://www.asb.co.za/tag/ed-182/</loc></url><url><loc>https://www.asb.co.za/tag/lack-of-universal-guidance-on-accounting-for-government-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/public-sector-entities/</loc></url><url><loc>https://www.asb.co.za/tag/research-paper-on-reporting-information/</loc></url><url><loc>https://www.asb.co.za/tag/covid-19/</loc></url><url><loc>https://www.asb.co.za/tag/faqs/</loc></url><url><loc>https://www.asb.co.za/tag/impact-on-the-classification-of-an-asset/</loc></url><url><loc>https://www.asb.co.za/tag/psaf/</loc></url><url><loc>https://www.asb.co.za/tag/public-se/</loc></url><url><loc>https://www.asb.co.za/tag/ed-183/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-23/</loc></url><url><loc>https://www.asb.co.za/tag/public-entities/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-from-non-exchange-transactions/</loc></url><url><loc>https://www.asb.co.za/tag/taxes-and-transfers/</loc></url><url><loc>https://www.asb.co.za/tag/reporting-requirements-to-report/</loc></url><url><loc>https://www.asb.co.za/tag/consultation-paper-on-measurement-in-2019/</loc></url><url><loc>https://www.asb.co.za/tag/public-sector/</loc></url><url><loc>https://www.asb.co.za/tag/financial-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/impairment-of-non-cash-generating-assets/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-21/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-policies/</loc></url><url><loc>https://www.asb.co.za/tag/grap-3/</loc></url><url><loc>https://www.asb.co.za/tag/materiality/</loc></url><url><loc>https://www.asb.co.za/tag/tip1/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-16/</loc></url><url><loc>https://www.asb.co.za/tag/infrastructure-assets/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas17/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas19/</loc></url><url><loc>https://www.asb.co.za/tag/measurement/</loc></url><url><loc>https://www.asb.co.za/tag/grap-1/</loc></url><url><loc>https://www.asb.co.za/tag/impairing-assets/</loc></url><url><loc>https://www.asb.co.za/tag/tip3/</loc></url><url><loc>https://www.asb.co.za/tag/ed181/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-disclosure-for-government-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/ed-72/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-19/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-42/</loc></url><url><loc>https://www.asb.co.za/tag/social-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/asb/</loc></url><url><loc>https://www.asb.co.za/tag/ed-70/</loc></url><url><loc>https://www.asb.co.za/tag/ed-71/</loc></url><url><loc>https://www.asb.co.za/tag/exposure-drafts/</loc></url><url><loc>https://www.asb.co.za/tag/ias-11/</loc></url><url><loc>https://www.asb.co.za/tag/ias-18/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-15/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-9/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-11/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-9/</loc></url><url><loc>https://www.asb.co.za/tag/open-for-comment/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-without-performance-obligations/</loc></url><url><loc>https://www.asb.co.za/tag/cash-and-cash-equivalents/</loc></url><url><loc>https://www.asb.co.za/tag/classification-of-bank-borrowings-and-investments-as-cash-and-cash-equivalents/</loc></url><url><loc>https://www.asb.co.za/tag/grap-2/</loc></url><url><loc>https://www.asb.co.za/tag/tip-3/</loc></url><url><loc>https://www.asb.co.za/tag/to-prepare-your-cash-flow-statement/</loc></url><url><loc>https://www.asb.co.za/tag/recognition-revenue/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-transactions/</loc></url><url><loc>https://www.asb.co.za/tag/exposure-draft-on-revenue-without-performance-obligations/</loc></url><url><loc>https://www.asb.co.za/tag/exposure-draft-on-transfer-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-without-binding-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/taxes/</loc></url><url><loc>https://www.asb.co.za/tag/employee-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/grap-25/</loc></url><url><loc>https://www.asb.co.za/tag/ias-19/</loc></url><url><loc>https://www.asb.co.za/tag/ifric-14/</loc></url><url><loc>https://www.asb.co.za/tag/igrap-7/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-25/</loc></url><url><loc>https://www.asb.co.za/tag/minimum-funding-requirements-and-their-interaction/</loc></url><url><loc>https://www.asb.co.za/tag/standards-of-grap/</loc></url><url><loc>https://www.asb.co.za/tag/the-limit-on-a-defined-benefit-asset/</loc></url><url><loc>https://www.asb.co.za/tag/ed-184/</loc></url><url><loc>https://www.asb.co.za/tag/other-long-term-employee-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/post-employment-benefits-defined-benefit-plans/</loc></url><url><loc>https://www.asb.co.za/tag/post-employment-benefits-defined-contribution-plans/</loc></url><url><loc>https://www.asb.co.za/tag/short-term-employee-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/termination-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-defined-benefit-plans/</loc></url><url><loc>https://www.asb.co.za/tag/post-employment-defined-benefit-plans-what-is-changing/</loc></url><url><loc>https://www.asb.co.za/tag/business-combinations-disclosures/</loc></url><url><loc>https://www.asb.co.za/tag/discussion-paper/</loc></url><url><loc>https://www.asb.co.za/tag/goodwill-and-impairment/</loc></url><url><loc>https://www.asb.co.za/tag/iasb/</loc></url><url><loc>https://www.asb.co.za/tag/proposals-to-improve-the-accounting-and-reporting-on-business-combinations/</loc></url><url><loc>https://www.asb.co.za/tag/exposure-draft/</loc></url><url><loc>https://www.asb.co.za/tag/general-presentation-and-disclosure/</loc></url><url><loc>https://www.asb.co.za/tag/ias-1/</loc></url><url><loc>https://www.asb.co.za/tag/impact-of-changes/</loc></url><url><loc>https://www.asb.co.za/tag/improved-disaggregation-of-information/</loc></url><url><loc>https://www.asb.co.za/tag/new-subtotals-in-the-statement-of-profit-or-loss/</loc></url><url><loc>https://www.asb.co.za/tag/presentation-of-financial-statements-along-with-changes-to-existing-ifrs-standards/</loc></url><url><loc>https://www.asb.co.za/tag/proposals-to-improve-the-reporting-on-financial-performance/</loc></url><url><loc>https://www.asb.co.za/tag/transparency-in-reporting-of-non-gaap-measures/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-assets/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-scandal/</loc></url><url><loc>https://www.asb.co.za/tag/economic-crisis/</loc></url><url><loc>https://www.asb.co.za/tag/improvements-to-financial-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/making-financial-reporting-better/</loc></url><url><loc>https://www.asb.co.za/tag/post-employment/</loc></url><url><loc>https://www.asb.co.za/tag/reporting-period/</loc></url><url><loc>https://www.asb.co.za/tag/heritage-assets/</loc></url><url><loc>https://www.asb.co.za/tag/benefit-plans/</loc></url><url><loc>https://www.asb.co.za/tag/grap-20/</loc></url><url><loc>https://www.asb.co.za/tag/capitalisation-thresholds/</loc></url><url><loc>https://www.asb.co.za/tag/componentisation-identifying-parts-of-infrastructure-assets-that-should-be-separately-depreciated/</loc></url><url><loc>https://www.asb.co.za/tag/grap-109/</loc></url><url><loc>https://www.asb.co.za/tag/principal-agent/</loc></url><url><loc>https://www.asb.co.za/tag/control-of-heritage-assests/</loc></url><url><loc>https://www.asb.co.za/tag/depreciation-of-heritage-assests/</loc></url><url><loc>https://www.asb.co.za/tag/plant-and-equipment/</loc></url><url><loc>https://www.asb.co.za/tag/property/</loc></url><url><loc>https://www.asb.co.za/tag/is-there-binding-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/part-2/</loc></url><url><loc>https://www.asb.co.za/tag/principals-and-agents/</loc></url><url><loc>https://www.asb.co.za/tag/understanding-the-roles-of-the-parties-to-the-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/consultation-paper-on-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/how-to-access-the-exposure-draft/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-5/</loc></url><url><loc>https://www.asb.co.za/tag/proposed-amendments/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-by-principals-and-agents/</loc></url><url><loc>https://www.asb.co.za/tag/part-1/</loc></url><url><loc>https://www.asb.co.za/tag/principal-agents/</loc></url><url><loc>https://www.asb.co.za/tag/when-is-an-arrangement-a-principal-agent-arrangement-part-3/</loc></url><url><loc>https://www.asb.co.za/tag/discontinued-operations/</loc></url><url><loc>https://www.asb.co.za/tag/fair-value/</loc></url><url><loc>https://www.asb.co.za/tag/grap-5/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-5/</loc></url><url><loc>https://www.asb.co.za/tag/non-current-assets/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-by-principal-and-agents/</loc></url><url><loc>https://www.asb.co.za/tag/when-is-an-entity-a-principal-or-an-agent-in-an-arrangement/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-natural-resources/</loc></url><url><loc>https://www.asb.co.za/tag/conceptual-framework/</loc></url><url><loc>https://www.asb.co.za/tag/consultation-paper-on-natural-resources/</loc></url><url><loc>https://www.asb.co.za/tag/general-purpose-financial-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/grap-110/</loc></url><url><loc>https://www.asb.co.za/tag/work-plan/</loc></url><url><loc>https://www.asb.co.za/tag/financial-resouces/</loc></url><url><loc>https://www.asb.co.za/tag/human-resources/</loc></url><url><loc>https://www.asb.co.za/tag/research-paper/</loc></url><url><loc>https://www.asb.co.za/tag/small-entities/</loc></url><url><loc>https://www.asb.co.za/tag/asb-comments-on-proposed-ipsas-on-revenue-and-transfer-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/considerations-in-classifying-entities/</loc></url><url><loc>https://www.asb.co.za/tag/what-are-the-characteristics-that-could-make-an-entity-small-for-financial-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/when-could-entities-be-considered-small/</loc></url><url><loc>https://www.asb.co.za/tag/components-of-sustainability-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/consultation-paper/</loc></url><url><loc>https://www.asb.co.za/tag/environmental-and-social-impacts/</loc></url><url><loc>https://www.asb.co.za/tag/esg-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/guideline-1-on-reporting-long-term-fiscal-sustainability-information-focuses-on-fiscal/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs/</loc></url><url><loc>https://www.asb.co.za/tag/sustainability-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/accounting/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-non-current-assets/</loc></url><url><loc>https://www.asb.co.za/tag/financial-instruments/</loc></url><url><loc>https://www.asb.co.za/tag/reporting-framework/</loc></url><url><loc>https://www.asb.co.za/tag/collective-and-individual-services/</loc></url><url><loc>https://www.asb.co.za/tag/covid10-pandemic/</loc></url><url><loc>https://www.asb.co.za/tag/financial-instrument/</loc></url><url><loc>https://www.asb.co.za/tag/grap104/</loc></url><url><loc>https://www.asb.co.za/tag/grap19/</loc></url><url><loc>https://www.asb.co.za/tag/grap36/</loc></url><url><loc>https://www.asb.co.za/tag/improvements-to-ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas36/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas41/</loc></url><url><loc>https://www.asb.co.za/tag/effectiveness-to-address-the-problem/</loc></url><url><loc>https://www.asb.co.za/tag/grap-for-small-entities/</loc></url><url><loc>https://www.asb.co.za/tag/impact-on-consolidations-and-other-reporting-requirements/</loc></url><url><loc>https://www.asb.co.za/tag/grap-32/</loc></url><url><loc>https://www.asb.co.za/tag/grap109/</loc></url><url><loc>https://www.asb.co.za/tag/principal-agent-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/update-from-psaf/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-covid-19/</loc></url><url><loc>https://www.asb.co.za/tag/current-economic-environment/</loc></url><url><loc>https://www.asb.co.za/tag/retention-of-surplus-funds/</loc></url><url><loc>https://www.asb.co.za/tag/ed-185/</loc></url><url><loc>https://www.asb.co.za/tag/proposed-interpretation-on-the-effect-of-past-decisions-on-materiality/</loc></url><url><loc>https://www.asb.co.za/tag/roundtable-discussions/</loc></url><url><loc>https://www.asb.co.za/tag/upcoming-events/</loc></url><url><loc>https://www.asb.co.za/tag/electricity/</loc></url><url><loc>https://www.asb.co.za/tag/faq-6-7/</loc></url><url><loc>https://www.asb.co.za/tag/faqs-monday/</loc></url><url><loc>https://www.asb.co.za/tag/grap9/</loc></url><url><loc>https://www.asb.co.za/tag/when-should-revenue-be-recognised-for-the-sale-of-pre-paid-electricity/</loc></url><url><loc>https://www.asb.co.za/tag/acquisition/</loc></url><url><loc>https://www.asb.co.za/tag/faq-2-10/</loc></url><url><loc>https://www.asb.co.za/tag/grap31/</loc></url><url><loc>https://www.asb.co.za/tag/how-should-an-entity-account-for-servitudes/</loc></url><url><loc>https://www.asb.co.za/tag/legislation/</loc></url><url><loc>https://www.asb.co.za/tag/cash-flow-satement/</loc></url><url><loc>https://www.asb.co.za/tag/common-mistakes-in-preparing-the-cash-flow-statement/</loc></url><url><loc>https://www.asb.co.za/tag/grap2/</loc></url><url><loc>https://www.asb.co.za/tag/non-cash-flow-items/</loc></url><url><loc>https://www.asb.co.za/tag/presenting-cash-flow-items-at-net-amounts/</loc></url><url><loc>https://www.asb.co.za/tag/surplus-deficit/</loc></url><url><loc>https://www.asb.co.za/tag/faq3-12/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs16/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-interest/</loc></url><url><loc>https://www.asb.co.za/tag/consolidated-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/disclosure-of-interests-in-other-entities/</loc></url><url><loc>https://www.asb.co.za/tag/grap34/</loc></url><url><loc>https://www.asb.co.za/tag/grap35/</loc></url><url><loc>https://www.asb.co.za/tag/grap37/</loc></url><url><loc>https://www.asb.co.za/tag/grap38/</loc></url><url><loc>https://www.asb.co.za/tag/grap7/</loc></url><url><loc>https://www.asb.co.za/tag/grap8/</loc></url><url><loc>https://www.asb.co.za/tag/investments-in-associates-and-joint-ventures/</loc></url><url><loc>https://www.asb.co.za/tag/joint-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/separate-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/whats-new/</loc></url><url><loc>https://www.asb.co.za/tag/directive5/</loc></url><url><loc>https://www.asb.co.za/tag/grap110/</loc></url><url><loc>https://www.asb.co.za/tag/living-and-non-living-resources/</loc></url><url><loc>https://www.asb.co.za/tag/trading-entities/</loc></url><url><loc>https://www.asb.co.za/tag/concessionary-leases-and-other-arrangements-similar-to-leases/</loc></url><url><loc>https://www.asb.co.za/tag/ed64/</loc></url><url><loc>https://www.asb.co.za/tag/goods-and-services/</loc></url><url><loc>https://www.asb.co.za/tag/iasb-issues-proposed-accounting-for-rate-regulated-activities/</loc></url><url><loc>https://www.asb.co.za/tag/rate-regulation/</loc></url><url><loc>https://www.asb.co.za/tag/regulatory-assets-and-regulatory-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/ed187/</loc></url><url><loc>https://www.asb.co.za/tag/short-term-leases/</loc></url><url><loc>https://www.asb.co.za/tag/statement-of-financial-position/</loc></url><url><loc>https://www.asb.co.za/tag/a-contract-for-a-service/</loc></url><url><loc>https://www.asb.co.za/tag/buyer-lessor/</loc></url><url><loc>https://www.asb.co.za/tag/finance-or-operating-lease/</loc></url><url><loc>https://www.asb.co.za/tag/right-to-use-and-asset/</loc></url><url><loc>https://www.asb.co.za/tag/seller-lessee/</loc></url><url><loc>https://www.asb.co.za/tag/cash-flows/</loc></url><url><loc>https://www.asb.co.za/tag/ed75/</loc></url><url><loc>https://www.asb.co.za/tag/financial-position/</loc></url><url><loc>https://www.asb.co.za/tag/public-finance-management-act/</loc></url><url><loc>https://www.asb.co.za/tag/standards/</loc></url><url><loc>https://www.asb.co.za/tag/access-rights/</loc></url><url><loc>https://www.asb.co.za/tag/arrangements-allowing-right-of-use/</loc></url><url><loc>https://www.asb.co.za/tag/concessionary-leases/</loc></url><url><loc>https://www.asb.co.za/tag/leases-for-zero-or-nominal-consideration/</loc></url><url><loc>https://www.asb.co.za/tag/request-for-information/</loc></url><url><loc>https://www.asb.co.za/tag/shared-properties-with-or-without-lease-arrangement/</loc></url><url><loc>https://www.asb.co.za/tag/social-housing-rental-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/contracts-and-legislation/</loc></url><url><loc>https://www.asb.co.za/tag/economic-phenomena/</loc></url><url><loc>https://www.asb.co.za/tag/rights-and-obligations-in-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/public-sector-issues/</loc></url><url><loc>https://www.asb.co.za/tag/rfi/</loc></url><url><loc>https://www.asb.co.za/tag/share-your-views/</loc></url><url><loc>https://www.asb.co.za/tag/below-market-terms/</loc></url><url><loc>https://www.asb.co.za/tag/non-exchange-leases/</loc></url><url><loc>https://www.asb.co.za/tag/building-blocks/</loc></url><url><loc>https://www.asb.co.za/tag/frameworks/</loc></url><url><loc>https://www.asb.co.za/tag/investors/</loc></url><url><loc>https://www.asb.co.za/tag/sustainability-reporting-standards/</loc></url><url><loc>https://www.asb.co.za/tag/imf/</loc></url><url><loc>https://www.asb.co.za/tag/pandemic/</loc></url><url><loc>https://www.asb.co.za/tag/public-investments/</loc></url><url><loc>https://www.asb.co.za/tag/recovering-from-the-pandemic/</loc></url><url><loc>https://www.asb.co.za/tag/recovery/</loc></url><url><loc>https://www.asb.co.za/tag/south-africa/</loc></url><url><loc>https://www.asb.co.za/tag/statistics/</loc></url><url><loc>https://www.asb.co.za/tag/stats-for-sa/</loc></url><url><loc>https://www.asb.co.za/tag/who/</loc></url><url><loc>https://www.asb.co.za/tag/cash-flow-statement/</loc></url><url><loc>https://www.asb.co.za/tag/change-in-accounting-estimates-and-errors/</loc></url><url><loc>https://www.asb.co.za/tag/feedback/</loc></url><url><loc>https://www.asb.co.za/tag/lease-type-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/social-housing/</loc></url><url><loc>https://www.asb.co.za/tag/clarifying-binding-arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/distinguishing-revenue-types/</loc></url><url><loc>https://www.asb.co.za/tag/ed70/</loc></url><url><loc>https://www.asb.co.za/tag/ed71/</loc></url><url><loc>https://www.asb.co.za/tag/histrory/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs15/</loc></url><url><loc>https://www.asb.co.za/tag/proposals-on-revenue/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-from-contracts-with-csutomers/</loc></url><url><loc>https://www.asb.co.za/tag/what-did-constituents-think/</loc></url><url><loc>https://www.asb.co.za/tag/jse-report/</loc></url><url><loc>https://www.asb.co.za/tag/judgements-and-estimates/</loc></url><url><loc>https://www.asb.co.za/tag/accountants/</loc></url><url><loc>https://www.asb.co.za/tag/assets/</loc></url><url><loc>https://www.asb.co.za/tag/assets-and-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/electricity-generation-assets/</loc></url><url><loc>https://www.asb.co.za/tag/entities/</loc></url><url><loc>https://www.asb.co.za/tag/judgement-day/</loc></url><url><loc>https://www.asb.co.za/tag/preparers/</loc></url><url><loc>https://www.asb.co.za/tag/faq-3-2/</loc></url><url><loc>https://www.asb.co.za/tag/propert-plant-and-equipment/</loc></url><url><loc>https://www.asb.co.za/tag/public-entity/</loc></url><url><loc>https://www.asb.co.za/tag/rules-of-the-game/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-policy/</loc></url><url><loc>https://www.asb.co.za/tag/all-money-in-the-bank/</loc></url><url><loc>https://www.asb.co.za/tag/faq-3-5/</loc></url><url><loc>https://www.asb.co.za/tag/financial-asset/</loc></url><url><loc>https://www.asb.co.za/tag/insignificant-risk-of-change-in-value/</loc></url><url><loc>https://www.asb.co.za/tag/part-3/</loc></url><url><loc>https://www.asb.co.za/tag/readily-convertible-to-known-amounts-of-cash/</loc></url><url><loc>https://www.asb.co.za/tag/short-term-highly-liquid/</loc></url><url><loc>https://www.asb.co.za/tag/cash-inflows/</loc></url><url><loc>https://www.asb.co.za/tag/cash-is-king/</loc></url><url><loc>https://www.asb.co.za/tag/cash-outflows/</loc></url><url><loc>https://www.asb.co.za/tag/depreciation-and-impairement-losses/</loc></url><url><loc>https://www.asb.co.za/tag/getting-it-right/</loc></url><url><loc>https://www.asb.co.za/tag/notes/</loc></url><url><loc>https://www.asb.co.za/tag/question6/</loc></url><url><loc>https://www.asb.co.za/tag/faq2-2/</loc></url><url><loc>https://www.asb.co.za/tag/fully-depreciated-assets/</loc></url><url><loc>https://www.asb.co.za/tag/grap17/</loc></url><url><loc>https://www.asb.co.za/tag/old-but-not-cold/</loc></url><url><loc>https://www.asb.co.za/tag/part-5/</loc></url><url><loc>https://www.asb.co.za/tag/reprting/</loc></url><url><loc>https://www.asb.co.za/tag/useful-lives/</loc></url><url><loc>https://www.asb.co.za/tag/covid19/</loc></url><url><loc>https://www.asb.co.za/tag/fiscal-measures/</loc></url><url><loc>https://www.asb.co.za/tag/public-financial-management/</loc></url><url><loc>https://www.asb.co.za/tag/transparency-and-accountability/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-tomorrow/</loc></url><url><loc>https://www.asb.co.za/tag/economic-transactions/</loc></url><url><loc>https://www.asb.co.za/tag/ifac/</loc></url><url><loc>https://www.asb.co.za/tag/organisations/</loc></url><url><loc>https://www.asb.co.za/tag/recording-and-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-policies-changes-in-accounting-estimates-and-errors/</loc></url><url><loc>https://www.asb.co.za/tag/financial-performance/</loc></url><url><loc>https://www.asb.co.za/tag/grap3/</loc></url><url><loc>https://www.asb.co.za/tag/part-6/</loc></url><url><loc>https://www.asb.co.za/tag/what-disclosures-should-an-entity-provide-on-newly-effective-standards-of-grap/</loc></url><url><loc>https://www.asb.co.za/tag/what-lies-ahead/</loc></url><url><loc>https://www.asb.co.za/tag/fiscal-sustainability/</loc></url><url><loc>https://www.asb.co.za/tag/iaasb/</loc></url><url><loc>https://www.asb.co.za/tag/new-guidance/</loc></url><url><loc>https://www.asb.co.za/tag/non-financial-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/service-delivery-measures/</loc></url><url><loc>https://www.asb.co.za/tag/debates-and-descisions/</loc></url><url><loc>https://www.asb.co.za/tag/latest-news/</loc></url><url><loc>https://www.asb.co.za/tag/march-2021-meeting/</loc></url><url><loc>https://www.asb.co.za/tag/new-projects/</loc></url><url><loc>https://www.asb.co.za/tag/grap1/</loc></url><url><loc>https://www.asb.co.za/tag/how-committed-are-you/</loc></url><url><loc>https://www.asb.co.za/tag/intangible-assets/</loc></url><url><loc>https://www.asb.co.za/tag/maintenance-of-investment-property/</loc></url><url><loc>https://www.asb.co.za/tag/no-universal-requirement/</loc></url><url><loc>https://www.asb.co.za/tag/operating-leases/</loc></url><url><loc>https://www.asb.co.za/tag/part7/</loc></url><url><loc>https://www.asb.co.za/tag/presentation-of-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/grap24/</loc></url><url><loc>https://www.asb.co.za/tag/part8/</loc></url><url><loc>https://www.asb.co.za/tag/conceptual-framework-update-chapter-7/</loc></url><url><loc>https://www.asb.co.za/tag/ed188/</loc></url><url><loc>https://www.asb.co.za/tag/ed189/</loc></url><url><loc>https://www.asb.co.za/tag/ed190/</loc></url><url><loc>https://www.asb.co.za/tag/ed191/</loc></url><url><loc>https://www.asb.co.za/tag/ed76/</loc></url><url><loc>https://www.asb.co.za/tag/ed77/</loc></url><url><loc>https://www.asb.co.za/tag/ed78/</loc></url><url><loc>https://www.asb.co.za/tag/ed79/</loc></url><url><loc>https://www.asb.co.za/tag/measurement-of-assets-and-liabilities-in-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/non-current-assets-held-for-sale-and-discontinued-operations/</loc></url><url><loc>https://www.asb.co.za/tag/standards-od-grap/</loc></url><url><loc>https://www.asb.co.za/tag/concessionary-loans/</loc></url><url><loc>https://www.asb.co.za/tag/disposal-of-assets/</loc></url><url><loc>https://www.asb.co.za/tag/ed-191/</loc></url><url><loc>https://www.asb.co.za/tag/grap-100/</loc></url><url><loc>https://www.asb.co.za/tag/history-of-project/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs5/</loc></url><url><loc>https://www.asb.co.za/tag/request-for-comments/</loc></url><url><loc>https://www.asb.co.za/tag/transfer-of-assets/</loc></url><url><loc>https://www.asb.co.za/tag/chapter-7/</loc></url><url><loc>https://www.asb.co.za/tag/current-operational-value/</loc></url><url><loc>https://www.asb.co.za/tag/ed-176/</loc></url><url><loc>https://www.asb.co.za/tag/ed-188/</loc></url><url><loc>https://www.asb.co.za/tag/ed-189/</loc></url><url><loc>https://www.asb.co.za/tag/ed-190/</loc></url><url><loc>https://www.asb.co.za/tag/ed-77/</loc></url><url><loc>https://www.asb.co.za/tag/ed-78/</loc></url><url><loc>https://www.asb.co.za/tag/ed-79/</loc></url><url><loc>https://www.asb.co.za/tag/measurements-of-assets-and-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/revising/</loc></url><url><loc>https://www.asb.co.za/tag/what-changes-are-proposed/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-next/</loc></url><url><loc>https://www.asb.co.za/tag/ed-76/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs-13/</loc></url><url><loc>https://www.asb.co.za/tag/in-a-nutshell/</loc></url><url><loc>https://www.asb.co.za/tag/long-useful-lives/</loc></url><url><loc>https://www.asb.co.za/tag/non-current-assets-held-for-sale/</loc></url><url><loc>https://www.asb.co.za/tag/ppe/</loc></url><url><loc>https://www.asb.co.za/tag/revised-standards/</loc></url><url><loc>https://www.asb.co.za/tag/conceptual-framework-update/</loc></url><url><loc>https://www.asb.co.za/tag/hapter-7/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-requires-or-permits/</loc></url><url><loc>https://www.asb.co.za/tag/measurement-of-assets-and-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/objective/</loc></url><url><loc>https://www.asb.co.za/tag/proposing-new-requirements/</loc></url><url><loc>https://www.asb.co.za/tag/what-do-you-need-to-know-about-the-proposed-ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/when-to-apply-the-proposed-ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/faq/</loc></url><url><loc>https://www.asb.co.za/tag/faq1-15/</loc></url><url><loc>https://www.asb.co.za/tag/not-yet-effective/</loc></url><url><loc>https://www.asb.co.za/tag/fair-value-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say/</loc></url><url><loc>https://www.asb.co.za/tag/ifrs13/</loc></url><url><loc>https://www.asb.co.za/tag/what-to-expect-in-new-ipsas-proposals/</loc></url><url><loc>https://www.asb.co.za/tag/changes-in-accounting-estimates-and-errors/</loc></url><url><loc>https://www.asb.co.za/tag/directive11/</loc></url><url><loc>https://www.asb.co.za/tag/measurements-bases/</loc></url><url><loc>https://www.asb.co.za/tag/conceptual-difference-or-not/</loc></url><url><loc>https://www.asb.co.za/tag/historical-cost/</loc></url><url><loc>https://www.asb.co.za/tag/replacement-cost/</loc></url><url><loc>https://www.asb.co.za/tag/the-cost-approach-uses-replacement-cost/</loc></url><url><loc>https://www.asb.co.za/tag/grap18/</loc></url><url><loc>https://www.asb.co.za/tag/objectives-of-grap18/</loc></url><url><loc>https://www.asb.co.za/tag/segment-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-public-sector/</loc></url><url><loc>https://www.asb.co.za/tag/cost-fulfillment/</loc></url><url><loc>https://www.asb.co.za/tag/financial-capacity/</loc></url><url><loc>https://www.asb.co.za/tag/operational-capacity/</loc></url><url><loc>https://www.asb.co.za/tag/what-to-expect/</loc></url><url><loc>https://www.asb.co.za/tag/current-value-measurements/</loc></url><url><loc>https://www.asb.co.za/tag/measurement-related-disclosures/</loc></url><url><loc>https://www.asb.co.za/tag/new-disclosures/</loc></url><url><loc>https://www.asb.co.za/tag/use-of-fair-value-throughout-ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/what-are-your-views-on-these-proposals/</loc></url><url><loc>https://www.asb.co.za/tag/changes-in-accounting-estimates-and-errors-paragraphs/</loc></url><url><loc>https://www.asb.co.za/tag/no-effective-date/</loc></url><url><loc>https://www.asb.co.za/tag/nature-of-the-inflow/</loc></url><url><loc>https://www.asb.co.za/tag/practice-regarding-the-classification/</loc></url><url><loc>https://www.asb.co.za/tag/surplus-paid-back-to-the-national-treasury/</loc></url><url><loc>https://www.asb.co.za/tag/do-they-still-have-a-place-in-the-ipsasbs-literature/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbs-ed-77-on-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/open-for-comments/</loc></url><url><loc>https://www.asb.co.za/tag/replacement-cost-and-market-value/</loc></url><url><loc>https://www.asb.co.za/tag/which-would-you-retain-and-why/</loc></url><url><loc>https://www.asb.co.za/tag/changes-in-response-to-proposed-ipsas-on-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/implementation-guidance-on-infrastructure-assets/</loc></url><url><loc>https://www.asb.co.za/tag/inclusion-of-heritage-assets-in-the-scope-of-ipsas-17/</loc></url><url><loc>https://www.asb.co.za/tag/new-ipsas-17/</loc></url><url><loc>https://www.asb.co.za/tag/what-may-change/</loc></url><url><loc>https://www.asb.co.za/tag/assess-a-heritage-asset-with-an-indefinite-useful-life-for-impairment/</loc></url><url><loc>https://www.asb.co.za/tag/ipsab/</loc></url><url><loc>https://www.asb.co.za/tag/new-international-guidance-on-heritage-assets/</loc></url><url><loc>https://www.asb.co.za/tag/what-does-ed-78-require-about-the-depreciation-of-heritage-assets/</loc></url><url><loc>https://www.asb.co.za/tag/when-should-heritage-assets-be-depreciated/</loc></url><url><loc>https://www.asb.co.za/tag/guidance-on-control/</loc></url><url><loc>https://www.asb.co.za/tag/how-to-provide-comment-on-the-ed/</loc></url><url><loc>https://www.asb.co.za/tag/when-will-a-heritage-asset-be-recognised/</loc></url><url><loc>https://www.asb.co.za/tag/when-will-a-heritage-asset-not-be-recognised/</loc></url><url><loc>https://www.asb.co.za/tag/background/</loc></url><url><loc>https://www.asb.co.za/tag/what-are-they-and-how-should-they-be-accounted-for/</loc></url><url><loc>https://www.asb.co.za/tag/what-guidance-is-provided-on-infrastructure-assets/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-infrastructure/</loc></url><url><loc>https://www.asb.co.za/tag/where-can-the-ed-be-accessed-and-how-can-you-provide-comment/</loc></url><url><loc>https://www.asb.co.za/tag/how-does-the-proposals-in-ed-76-and-ed-77-impact-measurement-of-property-plant-and-equipment/</loc></url><url><loc>https://www.asb.co.za/tag/ippsab/</loc></url><url><loc>https://www.asb.co.za/tag/what-will-change-for-measurement-of-property-plant-and-equipment/</loc></url><url><loc>https://www.asb.co.za/tag/grap-31/</loc></url><url><loc>https://www.asb.co.za/tag/guideline-on-non-current-assets/</loc></url><url><loc>https://www.asb.co.za/tag/when-is-software-capitalised-in-accordance-with-grap-31-on-intangible-assets/</loc></url><url><loc>https://www.asb.co.za/tag/faq3-15/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-the-interaction-of-legislated-disclosure-requirements-and-disclosure-requirements-in-standards-of-grap/</loc></url><url><loc>https://www.asb.co.za/tag/changes-in-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/directive-11/</loc></url><url><loc>https://www.asb.co.za/tag/new-faq/</loc></url><url><loc>https://www.asb.co.za/tag/faq3-16/</loc></url><url><loc>https://www.asb.co.za/tag/can-an-entity-have/</loc></url><url><loc>https://www.asb.co.za/tag/different-classes-of-ppe/</loc></url><url><loc>https://www.asb.co.za/tag/properties/</loc></url><url><loc>https://www.asb.co.za/tag/bench-mark-reform/</loc></url><url><loc>https://www.asb.co.za/tag/interest-rate-benchmark-reform/</loc></url><url><loc>https://www.asb.co.za/tag/interest-rate-benchmark-reform-in-south-africa/</loc></url><url><loc>https://www.asb.co.za/tag/local-hedge-accounting-requirements/</loc></url><url><loc>https://www.asb.co.za/tag/grap-18/</loc></url><url><loc>https://www.asb.co.za/tag/grap-16/</loc></url><url><loc>https://www.asb.co.za/tag/land-and-building/</loc></url><url><loc>https://www.asb.co.za/tag/non-current-assets-held-for-sales/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas-33/</loc></url><url><loc>https://www.asb.co.za/tag/work-programme/</loc></url><url><loc>https://www.asb.co.za/tag/comment-on-ed/</loc></url><url><loc>https://www.asb.co.za/tag/assets-control/</loc></url><url><loc>https://www.asb.co.za/tag/improvements/</loc></url><url><loc>https://www.asb.co.za/tag/repairs-and-maintenance/</loc></url><url><loc>https://www.asb.co.za/tag/software-licences/</loc></url><url><loc>https://www.asb.co.za/tag/advice/</loc></url><url><loc>https://www.asb.co.za/tag/interpreting-of-standards/</loc></url><url><loc>https://www.asb.co.za/tag/cash-flow-statements/</loc></url><url><loc>https://www.asb.co.za/tag/national-treasury/</loc></url><url><loc>https://www.asb.co.za/tag/surplus-paid-back/</loc></url><url><loc>https://www.asb.co.za/tag/updated-faq/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-and-reporting/</loc></url><url><loc>https://www.asb.co.za/tag/natural-resources/</loc></url><url><loc>https://www.asb.co.za/tag/news-from-ipsasb/</loc></url><url><loc>https://www.asb.co.za/tag/revenue-and-transfer-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/arrangements/</loc></url><url><loc>https://www.asb.co.za/tag/asset/</loc></url><url><loc>https://www.asb.co.za/tag/vote-with-knowledge-of-your-muncipaltys-finances/</loc></url><url><loc>https://www.asb.co.za/tag/employment-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/2021-municipality-elections/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-management-commentary/</loc></url><url><loc>https://www.asb.co.za/tag/exchange-or-non-exchange/</loc></url><url><loc>https://www.asb.co.za/tag/what-to-consider/</loc></url><url><loc>https://www.asb.co.za/tag/plannning-on-voting/</loc></url><url><loc>https://www.asb.co.za/tag/disclosure-does-the-international-accounting-standards-board-have-the-right-approach-to-disclosure-in-ifrs/</loc></url><url><loc>https://www.asb.co.za/tag/when-is-an-item-a-receivable-rather-than-a-contingent-asset/</loc></url><url><loc>https://www.asb.co.za/tag/important-facts-to-look-at-before-voting/</loc></url><url><loc>https://www.asb.co.za/tag/impairment-of-assets/</loc></url><url><loc>https://www.asb.co.za/tag/should-all-heritage-assets-be-accounted-for-in-the-same-way/</loc></url><url><loc>https://www.asb.co.za/tag/read-about-the-proposed-views-on-the-classification-of-restricted-cash-in-the-cash-flow-statement/</loc></url><url><loc>https://www.asb.co.za/tag/applying-the-probability-test-on-initial-recognition-of-revenue-an-entity-initially-estimates-and-recognises/</loc></url><url><loc>https://www.asb.co.za/tag/igrap-1/</loc></url><url><loc>https://www.asb.co.za/tag/traffic-fines/</loc></url><url><loc>https://www.asb.co.za/tag/ed195/</loc></url><url><loc>https://www.asb.co.za/tag/do-you-need-to-keep-record-of-all-past-decisions-on-materiality/</loc></url><url><loc>https://www.asb.co.za/tag/igrap-21/</loc></url><url><loc>https://www.asb.co.za/tag/does-a-legal-title-deed-holder-always-control-land/</loc></url><url><loc>https://www.asb.co.za/tag/ed-195/</loc></url><url><loc>https://www.asb.co.za/tag/read-about-the-asbs-review-of-how-public-entities-chose-their-reporting-frameworks/</loc></url><url><loc>https://www.asb.co.za/tag/results-of-the-review-of-directive-12-on-the-selection-of-an-appropriate-reporting-framework-for-public-entities/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say-what-should-the-asbs-focus-be-for-2024-2026/</loc></url><url><loc>https://www.asb.co.za/tag/are-there-any-standards-the-asb-should-review-in-future/</loc></url><url><loc>https://www.asb.co.za/tag/do-you-know-what-social-benefits-are-in-ipsas/</loc></url><url><loc>https://www.asb.co.za/tag/what-benefits-are-social-benefits/</loc></url><url><loc>https://www.asb.co.za/tag/read-the-asbs-views-on-the-ipsasbs-measurement-projects/</loc></url><url><loc>https://www.asb.co.za/tag/read-the-asbs-comments-on-the-ipsaasbs-asset-related-projects/</loc></url><url><loc>https://www.asb.co.za/tag/accountants-are-more-important-than-ever-read-why/</loc></url><url><loc>https://www.asb.co.za/tag/what-changes-can-you-expect-to-the-financial-statements-in-future/</loc></url><url><loc>https://www.asb.co.za/tag/join-the-asbs-events/</loc></url><url><loc>https://www.asb.co.za/tag/and-why-is-it-important-for-accounting/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-substance-over-form/</loc></url><url><loc>https://www.asb.co.za/tag/how-should-specimens-held-for-research-be-classified-in-an-entitys-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/news-from-the-ipsasb/</loc></url><url><loc>https://www.asb.co.za/tag/will-the-presentation-of-assets-in-the-financial-statements-increase-an-assets-risk-profile/</loc></url><url><loc>https://www.asb.co.za/tag/what-does-applying-substance-over-form-mean/</loc></url><url><loc>https://www.asb.co.za/tag/what-are-the-ipsasbs-next-steps-on-measurement/</loc></url><url><loc>https://www.asb.co.za/tag/new-faq-on-should-assets-on-land-be-accounted-for-separately-from-the-land/</loc></url><url><loc>https://www.asb.co.za/tag/newfaq/</loc></url><url><loc>https://www.asb.co.za/tag/whatisprudenceinaccounting/</loc></url><url><loc>https://www.asb.co.za/tag/faq7-9/</loc></url><url><loc>https://www.asb.co.za/tag/how-should-items-collected-by-an-entity-be-classified-in-its-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/can-obscuring-information-affect-materiality/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-provides-more-guidance-on-what-a-resource-means-in-the-public-sector/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-the-unit-of-account/</loc></url><url><loc>https://www.asb.co.za/tag/the-lawyers-or-the-accountants/</loc></url><url><loc>https://www.asb.co.za/tag/who-wins/</loc></url><url><loc>https://www.asb.co.za/tag/canifrsreportersinthepublicsectorusestandardsofgraptodevelopaccountingpolicies/</loc></url><url><loc>https://www.asb.co.za/tag/agsa/</loc></url><url><loc>https://www.asb.co.za/tag/updatedgrapaccountingguidelines/</loc></url><url><loc>https://www.asb.co.za/tag/ifac-releases-digital-platform-to-support-the-adoption-of-accrual-accounting/</loc></url><url><loc>https://www.asb.co.za/tag/what-is-the-status-and-purpose-of-directive-5/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbs-conceptual-framework/</loc></url><url><loc>https://www.asb.co.za/tag/classification-of-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/amended-faq/</loc></url><url><loc>https://www.asb.co.za/tag/oag/</loc></url><url><loc>https://www.asb.co.za/tag/updatedguidance/</loc></url><url><loc>https://www.asb.co.za/tag/naturalresources/</loc></url><url><loc>https://www.asb.co.za/tag/factsheets/</loc></url><url><loc>https://www.asb.co.za/tag/measurement-of-public-sector-assets-and-liabilities/</loc></url><url><loc>https://www.asb.co.za/tag/right-of-use-of-land/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-for-public-sector-leases-what-is-the-ipsasb-doing/</loc></url><url><loc>https://www.asb.co.za/tag/whatistheaccountingtreatmentofpost-closuremonitoringandinspectioncostsforlandfillsites/</loc></url><url><loc>https://www.asb.co.za/tag/theipsasbpublishesaconsultationpaperonnaturalresources/</loc></url><url><loc>https://www.asb.co.za/tag/whataccountingissuesdoyouhavewithassets/</loc></url><url><loc>https://www.asb.co.za/tag/recording-of-grap-update-for-mfma-entities-available/</loc></url><url><loc>https://www.asb.co.za/tag/asbcommentsonproposedchangestotheipsasbsconceptualframework/</loc></url><url><loc>https://www.asb.co.za/tag/areyoureadytoimplementthechangestofinancialinstruments/</loc></url><url><loc>https://www.asb.co.za/tag/accountant-general/</loc></url><url><loc>https://www.asb.co.za/tag/newsfromtheipsasb/</loc></url><url><loc>https://www.asb.co.za/tag/remindertocomment/</loc></url><url><loc>https://www.asb.co.za/tag/factsheet-issued-for-the-classification-of-vat/</loc></url><url><loc>https://www.asb.co.za/tag/doyoustruggletounderstandmunicipalfinancialstatements/</loc></url><url><loc>https://www.asb.co.za/tag/agsastatusofmaterialirregularitiesreportpublished/</loc></url><url><loc>https://www.asb.co.za/tag/beingawomenintheworkplace/</loc></url><url><loc>https://www.asb.co.za/tag/agsa-interactive-website-on-the-2020-21-mfma-general-report/</loc></url><url><loc>https://www.asb.co.za/tag/agsa-special-report-on-flood-relief-funds-published/</loc></url><url><loc>https://www.asb.co.za/tag/the-asbs-comment-on-the-ipsasbs-consultation-paper/</loc></url><url><loc>https://www.asb.co.za/tag/residual-values-of-assets/</loc></url><url><loc>https://www.asb.co.za/tag/the-accountancy-profession-enhances-the-delivery-of-healthcare-in-africa/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-receives-strong-encouragement-for-its-sustainability-reporting-proposals/</loc></url><url><loc>https://www.asb.co.za/tag/the-asb-can-contribute-to-the-global-fight-against-corruption/</loc></url><url><loc>https://www.asb.co.za/tag/oag-issue-new-accounting-guidelines/</loc></url><url><loc>https://www.asb.co.za/tag/addressing-public-sector-specific-issues-on-leases/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-discusses-definition-for-public-sector-measurement-basis/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-continues-discussions-on-concessionary-leases/</loc></url><url><loc>https://www.asb.co.za/tag/directive-5/</loc></url><url><loc>https://www.asb.co.za/tag/asbs-work-programme/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say-on-the-improvements-to-the-standards-of-grap-2022/</loc></url><url><loc>https://www.asb.co.za/tag/the-ipsasb-is-reaching-the-end-of-its-discussions-on-revenue-and-transfer-expenses/</loc></url><url><loc>https://www.asb.co.za/tag/consolidated-general-report-on-national-and-provincial-audit-outcomes-by-the-agsa/</loc></url><url><loc>https://www.asb.co.za/tag/new-public-sector-guidance-on-heritage-and-infrastructure-assets/</loc></url><url><loc>https://www.asb.co.za/tag/saica-events-catalogue/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasb-researches-scope-of-project-to-consider-presentation-of-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/proposed-igrap-on-foreign-currency-transactions-and-advance-consideration/</loc></url><url><loc>https://www.asb.co.za/tag/social-benefits-update-of-project-to-date/</loc></url><url><loc>https://www.asb.co.za/tag/accounting-standards-board-requests-stakeholder-comment-on-accounting-by-principals-and-agents/</loc></url><url><loc>https://www.asb.co.za/tag/faqs-on-the-standards-of-grap/</loc></url><url><loc>https://www.asb.co.za/tag/grap-109-review-why-it-is-important-to-report-on-principal-agent-arrangements-in-the-financial-statements/</loc></url><url><loc>https://www.asb.co.za/tag/do-you-know-how-to-identify-a-principal-agent-arrangement/</loc></url><url><loc>https://www.asb.co.za/tag/take-part-in-virtual-discussions-on-ed-200-post-implementation-review-of-grap-109-accounting-by-principals-and-agents/</loc></url><url><loc>https://www.asb.co.za/tag/last-chance-to-share-your-views-on-the-ipsasbs-proposals-on-public-sector-specific-leases/</loc></url><url><loc>https://www.asb.co.za/tag/the-audit-directive-by-the-agsa/</loc></url><url><loc>https://www.asb.co.za/tag/upcoming-saica-events/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say-on-the-post-implementation-review-of-grap-109-ed-200/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say-on-the-new-definition-of-an-accounting-estimate/</loc></url><url><loc>https://www.asb.co.za/tag/dentifying-principal-agent-arrangements-the-meaning-of-substance-over-form/</loc></url><url><loc>https://www.asb.co.za/tag/revised-faq-on-how-does-an-entity-account-for-naturally-occurring-non-purchased-water/</loc></url><url><loc>https://www.asb.co.za/tag/identifying-principal-agent-arrangements-the-grap-109-definition/</loc></url><url><loc>https://www.asb.co.za/tag/new-faq-on-how-does-an-entity-account-for-software-as-a-service-in-a-cloud-computing-arrangement/</loc></url><url><loc>https://www.asb.co.za/tag/identifying-roles-in-a-principal-agent-arrangement-who-is-acting-on-behalf-of-who/</loc></url><url><loc>https://www.asb.co.za/tag/have-your-say-on-the-revisions-to-the-standard-of-grap-on-transfer-of-functions-between-entities-grap-105-and-transfer-of-functions-between-entities-not-under-common-control-grap-106/</loc></url><url><loc>https://www.asb.co.za/tag/recent-publications-by-the-oag/</loc></url><url><loc>https://www.asb.co.za/tag/is-the-offspring-of-a-biological-asset-accounted-for-in-accordance-with-grap-27-on-agriculture-or-grap-12-on-inventories/</loc></url><url><loc>https://www.asb.co.za/tag/asb_sa/</loc></url><url><loc>https://www.asb.co.za/tag/joinus/</loc></url><url><loc>https://www.asb.co.za/tag/ed205/</loc></url><url><loc>https://www.asb.co.za/tag/virtual-discussions/</loc></url><url><loc>https://www.asb.co.za/tag/grap108-statutory-receivables/</loc></url><url><loc>https://www.asb.co.za/tag/ed-207/</loc></url><url><loc>https://www.asb.co.za/tag/grap-104/</loc></url><url><loc>https://www.asb.co.za/tag/grapstandards/</loc></url><url><loc>https://www.asb.co.za/tag/updatealert/</loc></url><url><loc>https://www.asb.co.za/tag/saicatechnical/</loc></url><url><loc>https://www.asb.co.za/tag/asbknowledgesharing/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbfeedback/</loc></url><url><loc>https://www.asb.co.za/tag/publicsector/</loc></url><url><loc>https://www.asb.co.za/tag/capublicsector/</loc></url><url><loc>https://www.asb.co.za/tag/mfma/</loc></url><url><loc>https://www.asb.co.za/tag/enhancingapplication/</loc></url><url><loc>https://www.asb.co.za/tag/asbboard/</loc></url><url><loc>https://www.asb.co.za/tag/ficlassifcation/</loc></url><url><loc>https://www.asb.co.za/tag/grap104revised/</loc></url><url><loc>https://www.asb.co.za/tag/getreadyfor104/</loc></url><url><loc>https://www.asb.co.za/tag/grap104fit/</loc></url><url><loc>https://www.asb.co.za/tag/grap104impairment/</loc></url><url><loc>https://www.asb.co.za/tag/haveyoursay/</loc></url><url><loc>https://www.asb.co.za/tag/grapreportingframework/</loc></url><url><loc>https://www.asb.co.za/tag/standardsofgrap/</loc></url><url><loc>https://www.asb.co.za/tag/everyvotecounts/</loc></url><url><loc>https://www.asb.co.za/tag/voteforchange/</loc></url><url><loc>https://www.asb.co.za/tag/financialreporting/</loc></url><url><loc>https://www.asb.co.za/tag/paybables/</loc></url><url><loc>https://www.asb.co.za/tag/concessionarypayables/</loc></url><url><loc>https://www.asb.co.za/tag/accountantsofthefuture/</loc></url><url><loc>https://www.asb.co.za/tag/getready/</loc></url><url><loc>https://www.asb.co.za/tag/financialinstruments/</loc></url><url><loc>https://www.asb.co.za/tag/grapmaintenance/</loc></url><url><loc>https://www.asb.co.za/tag/relatedparties/</loc></url><url><loc>https://www.asb.co.za/tag/residualinterests/</loc></url><url><loc>https://www.asb.co.za/tag/sustainabilityreporting/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas1/</loc></url><url><loc>https://www.asb.co.za/tag/ipsas46measurement-publicsector/</loc></url><url><loc>https://www.asb.co.za/tag/enhancingapplication-publicsector/</loc></url><url><loc>https://www.asb.co.za/tag/grap108feedback/</loc></url><url><loc>https://www.asb.co.za/tag/grap108pir/</loc></url><url><loc>https://www.asb.co.za/tag/grap108input/</loc></url><url><loc>https://www.asb.co.za/tag/saica/</loc></url><url><loc>https://www.asb.co.za/tag/iasbed/</loc></url><url><loc>https://www.asb.co.za/tag/asbworkprogramme/</loc></url><url><loc>https://www.asb.co.za/tag/grap104ready/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbnaturalresources/</loc></url><url><loc>https://www.asb.co.za/tag/asbclosure/</loc></url><url><loc>https://www.asb.co.za/tag/stakeholdernotice/</loc></url><url><loc>https://www.asb.co.za/tag/holidayschedule/</loc></url><url><loc>https://www.asb.co.za/tag/publicsector-sustainabilityreporting/</loc></url><url><loc>https://www.asb.co.za/tag/knowledgesharing/</loc></url><url><loc>https://www.asb.co.za/tag/reportingframeworks/</loc></url><url><loc>https://www.asb.co.za/tag/grapguidance/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbmateriality/</loc></url><url><loc>https://www.asb.co.za/tag/asbguidance/</loc></url><url><loc>https://www.asb.co.za/tag/segmentreporting/</loc></url><url><loc>https://www.asb.co.za/tag/grap108-pir/</loc></url><url><loc>https://www.asb.co.za/tag/asbknowledgesharing-grapknowledgehub/</loc></url><url><loc>https://www.asb.co.za/tag/asbboard-standardsofgrap/</loc></url><url><loc>https://www.asb.co.za/tag/grapresources/</loc></url><url><loc>https://www.asb.co.za/tag/grapknowledgehub/</loc></url><url><loc>https://www.asb.co.za/tag/accountingupdates/</loc></url><url><loc>https://www.asb.co.za/tag/standardsetting/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbconsultation/</loc></url><url><loc>https://www.asb.co.za/tag/ipsasbpresentation/</loc></url></urlset>
