Accounting Standards Board
AgencyASB
Mandate
Sets Standards of Generally Recognised Accounting Practice (GRAP) for the public sector.
What Govermate has read
Updated 01 Oct 2026Built from the documents Govermate has read from ASB. Every line below comes from a source document, not from an editorial description.
What this body does
- STATES307 documentsasserted in claims
- OFFERS200 documentslinked in the graph
- OFFERS193 documentsasserted in claims
- a personnel profile page on a government standards body's website4 documentsdescribed in documents
- event listing webpage3 documentsdescribed in documents
- a blog post on accounting standards guidance2 documentsdescribed in documents
- a public consultation notice on financial reporting standards2 documentsdescribed in documents
- a public engagement article on finance education and professional development2 documentsdescribed in documents
- a technical announcement of accounting standard amendments2 documentsdescribed in documents
- blog post on proposed accounting standard amendments2 documentsdescribed in documents
- A PSAF technical discussion note on whether Directive 11 can still be used1 documentdescribed in documents
- A blog post by the Secretariat of the Accounting Standards Board (ASB) reporting1 documentdescribed in documents
186 further descriptions not shown.
Recent activity
- Accounting Standards Board - OFFERS
Access FAQ 1.15 here : FAQs ASB Changes in Accounting Estimates and Errors GRAP 3 New FAQ Public Entities Public Sector Accounting Standards of GRAP
- Accounting Standards Board - STATES
August 4, 2021 Posted by: Julianne Vissie
- Accounting Standards Board - STATES
GRAP 3 on Accounting Policies, Changes in Accounting Estimates and Errors requires certain disclosures for Standards of GRAP (or amendments) that are not yet effective
- Accounting Standards Board - OFFERS
Entities may apply GRAP 3 on Accounting Policies, Changes in Accounting Estimates and Errors to change their accounting policies when the criteria are met.
- Accounting Standards Board - STATES
The Public Sector Accounting Forum discussed the period within which entities were able to apply Directive 11 on Changes in Measurement Bases Following the Initial Adoption of Standards of GRAP to change accounting policies for assets from the fair value or revaluation model to the cost model. They noted that it has la
- Accounting Standards Board - STATES
Entities may apply GRAP 3 on Accounting Policies, Changes in Accounting Estimates and Errors to change their accounting policies when the criteria are met.
- Accounting Standards Board - STATES
The change should result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows.
- Accounting Standards Board - OFFERS
Access FAQ 3.15 here: FAQs FAQ3.15 faqs Legislation Materiality Public Entities Standards of GRAP What is the interaction of legislated disclosure requirements and disclosure requirements in Standards of GRAP?
- Accounting Standards Board - STATES
Entities need to ensure that they comply with legislation and the Standards of GRAP.
- Accounting Standards Board - STATES
Materiality is considered for information required by the Standards of GRAP. Entities should analyse the specific requirements of legislation to establish whether materiality can be applied.
Opportunity signal
7 classified as something a person can apply for, 360 identified by reading.
Recent Opportunities
View allThe ASB (Accounting Standards Board) is inviting bids for the services of an expert to support its GRAP 104 Reference Group on Financial Instruments, focusing on technical discussions, presentation development, and creating guidance materials for implementing GRAP 104. The bid closes on 8 May 2026, with a briefing session scheduled for 22 April 2026. The selected expert must have proven experience in IFRS 9, IPSAS 41, or GRAP 104, be a Chartered Accountant, and provide reference letters. The contract will last two years, starting in early 2026.
This is an invitation to bid for expert services to support the Accounting Standards Board's Reference Group on GRAP 104 Financial Instruments (Revised 2019). The bid number is ASB/14/04/2026, with a closing date of 8 May 2026 at 16:00. Bidders must comply with tax compliance requirements, including providing a SARS PIN or CSD number, and are required to submit bids using official forms. Late or non-compliant bids will not be considered.
This document is a preference points claim form required for tenders under the Preferential Procurement Regulations 2022 in South Africa. It outlines the 90/10 or 80/20 point systems based on the contract value and specifies how points are awarded for price and specific goals such as BBBEE compliance. Tenderers must declare claimed points for both systems and provide documentation to substantiate their claims, with penalties for false claims including disqualification and exclusion from future tenders.
This text is a webpage section titled “Procurement” for the Accounting Standards Board (ASB). It advertises a Request for Proposal/Invitation to Bid for “GRAP 104” with bid/proposal number ASB/14/04/2026, including listed bid documents (e.g., draft terms of reference and standard bidding forms) and a “Closed and Awarded” status. It also provides ASB contact details and the address in Pretoria.
The provided text is not an actual recruitment document or decision; it appears to be a website page for the Accounting Standards Board (ASB) showing contact details and a “Recruitment” section with links and a “Closing Date” for positions. It mentions a Chief Executive Officer (CEO) and lists two dates: 17 January 2022 and 23 December 2021, but no job description or selection outcome is included in the text.
This text is a webpage section titled “Careers” for the Accounting Standards Board (ASB). It provides contact details (address in Pretoria, phone number, and email) and shows links to job vacancies, including a “No Posts Advert - Technical Director” and a “Closed Advert - Standard setter.” No specific vacancy dates, requirements, or application deadlines are included in the provided text.
Recent documents
Published by ASB. These are records Govermate has read from this institution, not opportunities to apply for.
- What South African stakeholders shared with the IPSASB about the Presentation of Financial StatementsNotices & forms
- What South African stakeholders shared with the IPSASB about the Presentation of Financial StatementsNews & speeches
- Accounting Standards Board other2026
- Accounting Standards Board publicationNotices & forms
- Local comment on the IPSASB’s proposed Materiality Practice StatementNews & speeches
- Local comment on the IPSASB’s proposed Materiality Practice StatementNotices & forms