The Secretariat of the ASB issued a new and revised a FAQ in March 2021: FAQ 3.14 on When should geographical information be provided as required by GRAP 18? This new FAQ answers questions raised by stakeholders about when geographical information should be provided as part of the entity wide disclosures as required by GRAP 18. FAQ 3.12 on When should GRAP 109 on Accounting by Principals and Agents be applied? The FAQ was revised to incorporate experiences on the application of GRAP 109 from the last audit cycle. Access the FAQs by following this link. |
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