GRAP Handbook 2018 Edition

Standards of Generally Recognised Accounting Practice

Product Attributes

  • Soft Cover
  • 9781485128069
  • 2018 Edition
  • 1,232 Pages

Authors

Accounting Standards Board ; Accounting Standards Board

10% discount until 31/7/18*

R 850.00

Notes:

TRY IT FIRST! FOLLOW THIS LINK, THEN CLICK ON THE RED FREE TRIAL ICON TO SIGN UP FOR A FREE 14-DAY ONLINE TRIAL OF THE 2016 ISSUE!

About this Publication:

The GRAP Handbook contains the consolidated Standards of Generally Recognised Accounting Practice (GRAP) and related material developed by the Accounting Standards Board (ASB). The ASB gives effect to the constitutional requirement that uniform standards should be developed to ensure the achievement of consistent and comparable financial information across all spheres of government.

The adoption of Standards of GRAP by all reporting entities in the public sector in South Africa improves the quality and comparability of financial information reported and enables those charged with governance to hold entities to account for the resources entrusted to them by citizens, taxpayers and ratepayers.

For information about the effective dates of the GRAP Standards refer to Directive 5 and visit the ASB website: www.asb.co.za. The 2018 edition will remain valid until 31 March 2019.

What's new in the 2018 issue?

This edition of the handbook incorporates changes made to the handbook since the 2016 edition. These changes include the following pronouncements issued by the ASB as at 1 April 2018. 

FOR A FULL LIST OF CHANGES CLICK HERE

Contents Include:

  • Part A: Conceptual framework for general purpose financial reporting
  • Part B: Standards of GRAP in effect
  • Part C: Standards of GRAP and IGRAP approved but not yet effective
  • Part D: Interpretations of the Standards of GRAP
  • Part E: Guidelines
  • Part F: Directives
  • Part G: Appendices 
    • Appendix 1: Glossary of Defined Terms
    • Appendix 2: Standard Setting Process
    • Appendix 3: Asset Classification Decision Tree

Of Interest and Benefit to:

  • Preparers, auditors and users of financial statements prepared under Generally Recognised Accounting Practice (GRAP)
  • Students

Notes about Pricing:

*Early bird offer valid until 31 July 2018 (normal price R850), excluding courier delivery. Traders are excluded from this offer.