Browse government tenders, quotations, vacancies and documents across South Africa.
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The Accounting Standards Board makes its 2017–2020 work programme available for viewing or use.
The Accounting Standards Board makes its 2024–2026 work programme available for viewing or use.
The Accounting Standards Board makes its 2027–2029 work programme available for viewing or use.
The Accounting Standards Board makes its 2021–2023 work programme available for viewing or use.
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.
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.
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.
The Standard itself, available on the ASB's website, offered as guidance on distinguishing conditions with return obligations from restrictions.
Participants can join a local roundtable discussion arranged by the ASB Secretariat to discuss the proposed amendments to IPSAS 5 on borrowing costs.
Individuals and organisations can formally submit comments or proposals to the Accounting Standards Board regarding proposed standards, interpretations, or policy matters. These submissions help shape the development of national and international accounting standards.
Interested parties can provide feedback on proposed accounting standards through exposure drafts published by the Accounting Standards Board. These drafts are open for public consultation and allow stakeholders to submit comments before final decisions are made.
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.