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Accounting Standards Board other

Accounting Standards BoardRef: https://www.asb.co.za/coming-up/

Official source

Source domain: asb.co.za

Collected on 13 July 2026

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What this means

This document is a webpage post titled “Coming up” from the Accounting Standards Board (ASB). It states that the ASB Board will consider specific documents at its September 2019 Board meeting, including a proposed GRAP Reporting Framework for 2020/2021, initial discussions on combined financial statements, an invitation to participate in the post-implementation review of GRAP 103 (Heritage Assets), and a research paper on review results of amendments to GRAP 16 (Investment Property) and GRAP 17 (Property, Plant and Equipment). The post is dated 16 September 2019 and is authored/posted by Julianne.

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consultation opportunityOngoing

Participation in the Post-implementation Review of GRAP 103 (Heritage Assets)

The Accounting Standards Board invites interested parties to participate in the post-implementation review of GRAP 103, which deals with heritage assets. This opportunity allows stakeholders to provide feedback on how the standard has been applied in practice and suggest improvements.

Who it is for: organisations and individuals involved in the accounting or management of heritage assets
How to act on it: Submit comments or expressions of interest to the Accounting Standards Board via email at info@asb.co.za

Show the line this came from

• Invitation to Participate in the Post-implementation Review of GRAP 103 on Heritage Assets.

Facts

Places

City of Tshwane, Gauteng

Reference

https://www.asb.co.za/coming-up/

Key Takeaways

Accounting Standards Board (ASB) Board meeting: September 2019
Post date: 16 September 2019
Proposed GRAP Reporting Framework for 2020/2021
Initial discussions: preparation of combined financial statements (combination without control as the principle)
Invitation to participate: Post-implementation Review of GRAP 103 (Heritage Assets)
Research paper: results of review of amendments to GRAP 16 (Investment Property) and GRAP 17 (Property, Plant and Equipment)
ASB contact address: 40 Church Square, Pretoria, 0002
ASB phone: +27 11 697 0660
ASB email: info@asb.co.za
Accounting Standards Board (ASB)
Julianne
GRAP 103 (Heritage Assets)
GRAP 16 (Investment Property)
GRAP 17 (Property, Plant and Equipment)