Official source
Source domain: asb.co.za
Collected on 13 July 2026
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FAQ 3.12
Guidance referred to by the PSAF for entities that need to work out whether an arrangement is a principal-agent arrangement, after the PSAF found this assessment is often skipped.
Refer to FAQ 3.12 for further guidance.
Reference
ER TO FAQ 3.12
The Accounting Guideline of the Office of the Accountant-General on GRAP 23
Further guidance on GRAP 23 published by the Office of the Accountant-General, which the ASB points readers to for help with the conditions-versus-restrictions judgement.
The Accounting Guideline of the Office of the Accountant-General on GRAP 23 provides further guidance and can be accessed here .
a presentation on GRAP 32
A presentation made available on the Accounting Standards Board's website to help entities assess whether an arrangement is a service concession arrangement as defined in GRAP 32.
Refer to the ASB’s website for a presentation on GRAP 32: https://www.asb.co.za/presentations/ .
GRAP 23
The Standard itself, available on the ASB's website, offered as guidance on distinguishing conditions with return obligations from restrictions.
Access GRAP 23 on the ASB’s website for guidance here .
