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The Accounting Standards Board makes available a discussion note explaining that the period for applying Directive 11 has expired and that entities may instead consider GRAP 3 when changing accounting policies, provided its criteria are met.
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.
The page makes a list of GRAP standards that have been approved but are not yet effective available for consultation.
The page provides information on amendments and improvements to GRAP standards, including the dates from which particular amendments or improvements become effective.
The page provides access to GRAP 1, which refers to disclosure of unrecognised contractual commitments in paragraph .124(d)(i).
The Accounting Standards Board makes available an informational article explaining that GRAP has no universal requirement to disclose commitments and identifying commitment disclosures required by particular GRAP Standards.
The document directs entities to FAQ 2.2 for a detailed explanation of the considerations when fully depreciated assets remain in use, other than on initial adoption of the Standards of GRAP.
The Accounting Standards Board provides guidance for entities dealing with fully depreciated or “R1 assets” that are still being used at the reporting date. The guidance explains when financial-statement adjustments may be needed and how GRAP 17 reassessment requirements apply.
The ASB provides guidance on preparing cash flow statements, including identifying and adjusting non-cash items, applying materiality considerations and maintaining systems to track adjustments during the year.
The page provides access to GRAP 2 on Cash Flow Statements as a useful linked resource.
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.
The website offers a subscription facility for staying informed.
