Coming up
The Board will consider the following technical documents at its December 2019 Board meeting: Proposed GRAP Reporting Framework for 2020/2021. Initial discussions on the preparation of combined financial statements, i.e. where financial statements of different entities are combined but control is not the principle used for the combination. Invitation to Participate in the Post-implementation Review of GRAP 103 on Heritage Assets. Research Paper on results of the review of the amendments to GRAP 16 on Investment Property and GRAP 17 on Property, Plant and Equipment. Research Paper on results of research on reporting information to the public. Analysis and review of comments received on ED 174 on The Application of Standards of GRAP by Public Entities that Apply IFRS Standards. Open for comment The following Exposure Drafts are open for comment: | Topic | Comment deadline | | ED 177 – Proposed Transitional Provisions for the Standard of GRAP on Financial Instruments (Revised 2019) | 29 November 2019 | ED 179 - Public Sector Specific Financial Instruments: Amendments
to IPSAS 41, Financial Instruments | 17 December 2019 |
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