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Accounting Standards Board publication

Accounting Standards BoardRef: https://www.asb.co.za/grap-standards/

Official source

Source domain: asb.co.za

Collected on 28 September 2026

Always confirm details on the official source before acting.

What this means

This is an Accounting Standards Board webpage cataloguing Standards of Generally Recognised Accounting Practice (GRAP). It lists standards that are approved and effective, standards approved but not yet effective, and amendments and improvements with their effective dates.

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.

accounting standardsOngoing

Approved and Effective GRAP

The Accounting Standards Board makes a catalogue of approved and effective GRAP standards available, covering subjects such as financial statement presentation, cash flows, leases, assets, revenue, financial instruments and other public-sector accounting matters.

Who it is for: Users of GRAP standards
How to act on it: Use the Accounting Standards Board Standards page to consult the listed GRAP standards.

The document's recorded date is 1 April 2023. Confirm on the official source.

Show the line this came from

Approved and Effective GRAP Number Approved and Effective GRAP 1 Presentation of Financial Statements

Facts

Places

City of Tshwane, Gauteng

Reference

https://www.asb.co.za/grap-standards/

Key Takeaways

Accounting Standards Board
Approved and Effective GRAP standards
Approved but not yet Effective GRAP standards
Amendments to GRAP 1 effective 1 April 2023
Amendments to GRAP 1, GRAP 103, GRAP 105, GRAP 106 and GRAP 107 not yet effective until 1 April 2027
40 Church Square, Pretoria, 0002
Accounting Standards Board

Dates

Closing Date

1 April 2023