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The page provides access to GRAP 2 on Cash Flow Statements as a useful linked resource.
- Who it is for:
- entities and preparers applying GRAP 2
- How to act on it:
- Use the “access” link under Useful links on the ASB webpage.
The Accounting Standards Board provides an online technical information note explaining how entities should assess cash and cash equivalents under GRAP 2, including the treatment of short-term investments, shares, money market fund units and bank overdrafts.
- Who it is for:
- entities and preparers applying GRAP 2 to cash flow statements
- How to act on it:
- Read the technical information note on the ASB website.
The website offers a subscription facility for staying informed.
- Who it is for:
- members of the public who want to receive Accounting Standards Board updates
- How to act on it:
- Use the Subscribe facility on the website.
The page provides access to the full report discussed in the blog post through the “policies to recovery” link.
- Who it is for:
- readers seeking the underlying IMF recovery policy report
- How to act on it:
- Select the “policies to recovery” link in the blog post.
The Accounting Standards Board provides an email contact channel.
- Who it is for:
- members of the public who want to write to the Accounting Standards Board
- How to act on it:
- Email info@asb.co.za.
The Accounting Standards Board makes this blog post available to the public. It summarises IMF information about the possible effects of COVID-19 on South Africa’s economy and possible recovery policies.
- Who it is for:
- members of the public interested in pandemic recovery and South Africa’s economy
- How to act on it:
- Read the blog post on the Accounting Standards Board website.
The Accounting Standards Board offers a call-back request facility.
- Who it is for:
- members of the public who want to contact the Accounting Standards Board
- How to act on it:
- Use the request-a-call-back facility or call +27 11 697 0660.
The document provides access to an FAQ explaining how an entity decides which accounting policies to include in its financial statements.
- Who it is for:
- Entities deciding which accounting policies to disclose
- How to act on it:
- Use the “access” link next to FAQ 3.2 on the article.
The document provides access to GRAP 3 provisions on accounting policies, changes in accounting estimates and errors.
- Who it is for:
- People and entities preparing or reviewing financial statements
- How to act on it:
- Use the “access” link next to GRAP 3 on the article.
The website provides an email address for writing to the provider.
- Who it is for:
- People seeking to contact the Accounting Standards Board
- How to act on it:
- Email info@asb.co.za.
The website offers a request-a-call-back contact option.
- Who it is for:
- People seeking to contact the Accounting Standards Board
- How to act on it:
- Use the “Request a call back” option on the website.
The document provides access to GRAP 1 provisions on the presentation of financial statements.
- Who it is for:
- People and entities preparing or reviewing financial statements
- How to act on it:
- Use the “access” link next to GRAP 1 on the article.