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Qas On Grap 104 Revised | Govermate

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DocumentOngoingPublication

Qas On Grap 104 Revised

Accounting Standards BoardRef: https://www.asb.co.za/qas-on-grap-104-revised/

Official source

Source domain: asb.co.za

Collected on 5 September 2026

Always confirm details on the official source before acting.

What this means

This is a publicly available FAQ document issued by the Accounting Standards Board (ASB) providing clarifications on the revised GRAP 104 standard. It covers key aspects such as classification, recording, presentation, scope, measurement, and transitional provisions for public sector financial reporting. The document is always accessible online and intended for use by government financial professionals.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

informational resourceOngoing

Q&As on GRAP 104 (revised)

This document provides clarifications and answers to frequently asked questions about the revised Government Reporting and Accounting Principles (GRAP) Standard 104, covering classification, recording, presentation, scope, measurement, and transitional provisions for public sector financial reporting.

Who it is for: government financial statement preparers, auditors, and public sector accountants
How to act on it: Visit the ASB website and navigate to the Q&As on GRAP 104 (revised) section

Show the line this came from

Q&As on GRAP 104 (revised)

Facts

Places

City of Tshwane, Gauteng

Reference

https://www.asb.co.za/qas-on-grap-104-revised/

Key Takeaways

GRAP 104
revised
Q&As
Accounting Standards Board
40 Church Square, Pretoria, 0002
+27 11 697 0660
info@asb.co.za
Accounting Standards Board
40 Church Square
Pretoria
info@asb.co.za
+27 11 697 0660