ASB
Sets Standards of Generally Recognised Accounting Practice (GRAP) for the public sector.
Built from the documents Govermate has read from ASB. Every line below comes from a source document, not from an editorial description.
Published by ASB. These are records Govermate has read from this provider, not opportunities to apply for.
172 further descriptions not shown.
The IPSASB issued ED 77 on Measurement (ED 189 locally) for comment.
The IPSASB issued ED 77 on Measurement (ED 189 locally) for comment.
For assets, the IPSASB proposes the following measurement bases: Historical cost. Fair value. Current operational value.
Current operational value is the value of an asset used to achieve the entity’s service delivery objectives at the measurement date.
The IPSASB developed “current operational value” as a result.
It also invites stakeholder comments to the ASB Secretariat by 1 October 2021 and notes related exposure drafts ED 76–ED 79 (locally ED 188–ED 191).
July 19, 2021 Posted by: Julianne Vissie
As a consequence of ED 77, IPSAS will require entities to choose whether to apply the “historical cost model” or “current value model”.
Assets held for service delivery should be measured at the current operational value, while those held to generate cashflows are measured at fair value.
the current operational value should be used as an alternative to fair value when measuring property, plant and equipment held for operational capacity.
7 classified as something a person can apply for, 333 identified by reading.
The ASB (Accounting Standards Board) is inviting bids for the services of an expert to support its GRAP 104 Reference Group on Financial Instruments, focusing on technical discussions, presentation development, and creating guidance materials for implementing GRAP 104. The bid closes on 8 May 2026, with a briefing session scheduled for 22 April 2026. The selected expert must have proven experience in IFRS 9, IPSAS 41, or GRAP 104, be a Chartered Accountant, and provide reference letters. The contract will last two years, starting in early 2026.
This is an invitation to bid for expert services to support the Accounting Standards Board's Reference Group on GRAP 104 Financial Instruments (Revised 2019). The bid number is ASB/14/04/2026, with a closing date of 8 May 2026 at 16:00. Bidders must comply with tax compliance requirements, including providing a SARS PIN or CSD number, and are required to submit bids using official forms. Late or non-compliant bids will not be considered.
This document is a preference points claim form required for tenders under the Preferential Procurement Regulations 2022 in South Africa. It outlines the 90/10 or 80/20 point systems based on the contract value and specifies how points are awarded for price and specific goals such as BBBEE compliance. Tenderers must declare claimed points for both systems and provide documentation to substantiate their claims, with penalties for false claims including disqualification and exclusion from future tenders.
This text is a webpage section titled “Procurement” for the Accounting Standards Board (ASB). It advertises a Request for Proposal/Invitation to Bid for “GRAP 104” with bid/proposal number ASB/14/04/2026, including listed bid documents (e.g., draft terms of reference and standard bidding forms) and a “Closed and Awarded” status. It also provides ASB contact details and the address in Pretoria.
The provided text is not an actual recruitment document or decision; it appears to be a website page for the Accounting Standards Board (ASB) showing contact details and a “Recruitment” section with links and a “Closing Date” for positions. It mentions a Chief Executive Officer (CEO) and lists two dates: 17 January 2022 and 23 December 2021, but no job description or selection outcome is included in the text.
This text is a webpage section titled “Careers” for the Accounting Standards Board (ASB). It provides contact details (address in Pretoria, phone number, and email) and shows links to job vacancies, including a “No Posts Advert - Technical Director” and a “Closed Advert - Standard setter.” No specific vacancy dates, requirements, or application deadlines are included in the provided text.
