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Office of the Accountant-General > Publications > 06. GRAP > 02. Manuals > GRAP Updates (draft)  

 

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Accounting Guideline on GRAP 1 v2 for comment.pdf
Accounting Guideline on GRAP 1 v2 for commentUse SHIFT+ENTER to open the menu (new window).
937 KB
Accounting Guideline on GRAP 2 v2 for comment.pdf
Accounting Guideline on GRAP 2 v2 for commentUse SHIFT+ENTER to open the menu (new window).
743 KB
Summary GRAP 2 Cash Flow Statements.pdf
Summary GRAP 2 Cash Flow StatementsUse SHIFT+ENTER to open the menu (new window).
243 KB
Accounting Guideline on GRAP 3 v2 for comment.pdf
Accounting Guideline on GRAP 3 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1257 KB
Summary GRAP 3 Accounting Policies, Changes in Accounting Estimates and Errors.pdf
Summary GRAP 3 Accounting Policies, Changes in Accounting Estimates and ErrorsUse SHIFT+ENTER to open the menu (new window).
249 KB
Accounting Guideline on GRAP 4 v2 for comment.pdf
Accounting Guideline on GRAP 4 v2 for commentUse SHIFT+ENTER to open the menu (new window).
604 KB
Summary GRAP 4 The Effects of Changes in Foreign Exchange Rates.pdf
Summary GRAP 4 The Effects of Changes in Foreign Exchange RatesUse SHIFT+ENTER to open the menu (new window).
249 KB
Accounting Guideline on GRAP 5 v2 for comment.pdf
Accounting Guideline on GRAP 5 v2 for commentUse SHIFT+ENTER to open the menu (new window).
662 KB
Summary GRAP 5 Borrowing Costs.pdf
Summary GRAP 5 Borrowing CostsUse SHIFT+ENTER to open the menu (new window).
245 KB
Summary GRAP 6 Consolidated and Separate Financial Statements.pdf
Summary GRAP 6 Consolidated and Separate Financial StatementsUse SHIFT+ENTER to open the menu (new window).
333 KB
Summary GRAP 7 Investments in Associates.pdf
Summary GRAP 7 Investments in AssociatesUse SHIFT+ENTER to open the menu (new window).
340 KB
Summary GRAP 8 Interests in Joint Ventures.pdf
Summary GRAP 8 Interests in Joint VenturesUse SHIFT+ENTER to open the menu (new window).
334 KB
Accounting Guideline on GRAP 9 v2 for comment.pdf
Accounting Guideline on GRAP 9 v2 for commentUse SHIFT+ENTER to open the menu (new window).
905 KB
Summary GRAP 9 Revenue from Exchange Transactions.pdf
Summary GRAP 9 Revenue from Exchange TransactionsUse SHIFT+ENTER to open the menu (new window).
322 KB
Accounting Guideline on GRAP 11 v2 for comment.pdf
Accounting Guideline on GRAP 11 v2 for commentUse SHIFT+ENTER to open the menu (new window).
674 KB
Summary GRAP 11 Construction Contracts.pdf
Summary GRAP 11 Construction ContractsUse SHIFT+ENTER to open the menu (new window).
239 KB
Accounting Guideline on GRAP 12 v2 for comment.pdf
Accounting Guideline on GRAP 12 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1082 KB
Summary GRAP 12 Inventories.pdf
Summary GRAP 12 InventoriesUse SHIFT+ENTER to open the menu (new window).
243 KB
Accounting Guideline on GRAP 13 v2 for comment.pdf
Accounting Guideline on GRAP 13 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1159 KB
Summary GRAP 13 Leases.pdf
Summary GRAP 13 LeasesUse SHIFT+ENTER to open the menu (new window).
245 KB
Accounting Guideline on GRAP 14 v2 for comment.pdf
Accounting Guideline on GRAP 14 v2 for commentUse SHIFT+ENTER to open the menu (new window).
757 KB
Summary GRAP 14 Events after Reporting Date.pdf
Summary GRAP 14 Events after Reporting DateUse SHIFT+ENTER to open the menu (new window).
239 KB
Accounting Guideline on GRAP 16 v2 for comment.pdf
Accounting Guideline on GRAP 16 v2 for commentUse SHIFT+ENTER to open the menu (new window).
962 KB
Summary GRAP 16 Investment Property.pdf
Summary GRAP 16 Investment PropertyUse SHIFT+ENTER to open the menu (new window).
262 KB
Accounting Guideline on GRAP 17 v2 for comment.pdf
Accounting Guideline on GRAP 17 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1386 KB
Summary GRAP 17 Property, Plant and Equipment.pdf
Summary GRAP 17 Property, Plant and EquipmentUse SHIFT+ENTER to open the menu (new window).
240 KB
Accounting Guideline on GRAP 18 v2 for comment.pdf
Accounting Guideline on GRAP 18 v2 for commentUse SHIFT+ENTER to open the menu (new window).
673 KB
Accounting Guideline on GRAP 19 v2 for comment.pdf
Accounting Guideline on GRAP 19 v2 for commentUse SHIFT+ENTER to open the menu (new window).
896 KB
Summary GRAP 19 Provisions, Contingent Assets and Contingent Liabilities.pdf
Summary GRAP 19 Provisions, Contingent Assets and Contingent LiabilitiesUse SHIFT+ENTER to open the menu (new window).
261 KB
Accounting Guideline on GRAP 20 v2 for comment.pdf
Accounting Guideline on GRAP 20 v2 for commentUse SHIFT+ENTER to open the menu (new window).
689 KB
Accounting Guideline on GRAP 21 v2 for comment.pdf
Accounting Guideline on GRAP 21 v2 for commentUse SHIFT+ENTER to open the menu (new window).
971 KB
Accounting Guideline on GRAP 23 v2 for comment.pdf
Accounting Guideline on GRAP 23 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1091 KB
Summary GRAP 23 Revenue from Non-exchange Transactions.pdf
Summary GRAP 23 Revenue from Non-exchange TransactionsUse SHIFT+ENTER to open the menu (new window).
244 KB
Accounting Guideline on GRAP 24 v2 for comment.pdf
Accounting Guideline on GRAP 24 v2 for commentUse SHIFT+ENTER to open the menu (new window).
610 KB
Accounting Guideline on GRAP 25 v2 for comment.pdf
Accounting Guideline on GRAP 25 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1361 KB
Accounting Guideline on GRAP 26 v2 for comment.pdf
Accounting Guideline on GRAP 26 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1088 KB
Accounting Guideline on GRAP 27 v2 for comment.pdf
Accounting Guideline on GRAP 27 v2 for commentUse SHIFT+ENTER to open the menu (new window).
627 KB
Accounting Guideline on GRAP 31 v2 for comment.pdf
Accounting Guideline on GRAP 31 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1255 KB
Accounting Guideline on GRAP 100 v2 for comment.pdf
Accounting Guideline on GRAP 100 v2 for commentUse SHIFT+ENTER to open the menu (new window).
496 KB
Accounting Guideline on GRAP 103 v2 for comment.pdf
Accounting Guideline on GRAP 103 v2 for commentUse SHIFT+ENTER to open the menu (new window).
835 KB
Accounting Guideline on GRAP 105 v2 for comment.pdf
Accounting Guideline on GRAP 105 v2 for commentUse SHIFT+ENTER to open the menu (new window).
789 KB
Accounting Guideline on GRAP 106 v2 for comment.pdf
Accounting Guideline on GRAP 106 v2 for commentUse SHIFT+ENTER to open the menu (new window).
1032 KB
Accounting Guideline on GRAP 107 v2.pdf
Accounting Guideline on GRAP 107 v2Use SHIFT+ENTER to open the menu (new window).
598 KB





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