Accounting Standards Board Newsletter #4 - May 2020

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Accounting Standards Board
Newsletter #4 - May 2020

In this edition of the Newsletter:

Events

Events
In accordance with the Level 4 lockdown requirements, we will continue to have any scheduled events for May 2020 virtually where this is possible. If any new information becomes available, this will be communicated.
The events for the various topics the ASB will be hosting are outlined below.
Participate in the review of GRAP 103 on Heritage Assets
The Board is undertaking a post-implementation review of GRAP 103. The purpose of the review is to receive feedback from preparers, users and auditors of financial statements about the implementation of the Standard. We will be hosting roundtable discussions where you can raise your views with the Board. The details are as follows:

Date	Event	Stakeholder group
25 May	Roundtable discussion	Firms, technical specialists
26 May	Roundtable discussion	Eastern Cape – public entities and municipalities
10 June	Roundtable discussion	Session with CIGFARO/SALGA
30 June	Roundtable discussion	Public entities
6 July	Roundtable discussion	Session with CIGFARO/SALGA
7 July	Roundtable discussion	Preparers

How else can you get involved?
Views can also be submitted through the questionnaires on the ASB’s website.
The deadline for comment is 15 September 2020.
Contact details?
If you are interested in attending an event, or have any questions about the project, please email [email protected] or call on 011 697 0660.
Read more about ED 180 on Post-implementation Review of the Standard of GRAP on Heritage Assets and access the questionnaires:http://www.asb.co.za/ed-180/
Participate in discussions on IPSASB’s proposals for revenue and expenses
We will be hosting education sessions and roundtable discussions on the new Exposure Drafts issued by the IPSASB on potential changes to the revenue standards as well as issuing new guidance for government expenses. The Exposure Drafts are as follows: ED 181 on IPSASB Exposure Draft on Revenue with Performance Obligations (ED 70) ED 182 on IPSASB Exposure Draft on Revenue without Performance Obligations (ED 71) ED 183 on IPSASB Exposure Draft on Transfer Expenses (ED 72) The education sessions will provide an overview of the proposals in the Exposure Drafts, while the roundtable discussions will focus on discussing issues to be included in the comment letter to the IPSASB on the Exposure Drafts.
The Exposure Drafts can be accessed on the ASB’s website by following this link: https://www.asb.co.za/proposal-feedback/

Date	Event	Stakeholder group
3 June	Education session – ED 181	All stakeholders
5 June	Education session – ED 182	All stakeholders
17 June	Education session – ED 183	All stakeholders
22 June	Education session – ED 181	Public entities, provincial treasuries, Parliament and legislatures
23 June	Education session – ED 182	Public entities, provincial treasuries, Parliament and legislatures
29 June	Education session – ED 183	Public entities, provincial treasuries, Parliament and legislatures
1 July	Education session – ED 181	Members of the Public Sector Accounting Forum
2 July	Education session – ED 182	Members of the Public Sector Accounting Forum
3 July	Education session – ED 183	Members of the Public Sector Accounting Forum
13 July	Education session – ED 181	Municipalities
14 July	Education session – ED 182	Municipalities
20 July	Education session – ED 181	Auditors, firms, technical specialists, professional bodies, and academics
21 July	Education session – ED 182	Auditors, firms, technical specialists, professional bodies, and academics
23 July	Education session – ED 183	Auditors, firms, technical specialists, professional bodies, and academics
11 August	Roundtable discussion – ED 181	Public entities, provincial treasuries, Parliament and legislatures
12 August	Roundtable discussion – ED 182	Public entities, provincial treasuries, Parliament and legislatures
13 August	Roundtable discussion – ED 183	Public entities, provincial treasuries, Parliament and legislatures
17 August	Roundtable discussion – ED 181	Auditors, firms, technical specialists, professional bodies, and academics
18 August	Roundtable discussion – ED 182	Auditors, firms, technical specialists, professional bodies, and academics
19 August	Roundtable discussion – ED 183	Auditors, firms, technical specialists, professional bodies, and academics
31 August	Roundtable discussion – ED 181	Members of the Public Sector Accounting Forum
2 September	Roundtable discussion – ED 182	Members of the Public Sector Accounting Forum
4 September	Roundtable discussion – ED 183	Members of the Public Sector Accounting Forum
14 September	Roundtable discussion – ED 181	Municipalities
15 September	Roundtable discussion – ED 182	Municipalities

ASB meeting dates
The dates of the ASB’s Board and Technical Committee meetings are as follows:

Technical Committee	Board
11 June	8 July
3 September	30 September
12 November	1 December

Observers are welcome to attend these meetings, but it should be noted that space is limited. In order to accommodate observers at meetings, interested parties are asked to complete the registration form available on the ASB’s website.

Contact us
Address: International Business Gateway, Midridge office Estate, Midrand, Johannesburg
Telephone : 011 697 0660
E-mail : [email protected]
Copyright © 2019
Accounting Standards Board

Disclaimer The Newsletter has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved or otherwise acted on by the Board.

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