GRAP handbook 2018 edition

Standards of Generally Recognised Accounting Practice

Accounting Services Board (Autor)

Buch | Softcover

1232 Seiten

2018
Juta Legal and Academic Publishers (Verlag)
9781485128069 (ISBN)

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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. The 2018 edition is valid until 31 March 2019.

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.

Erscheinungsdatum	05.09.2018
Verlagsort	Kenwyn
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-13	9781485128069 / 9781485128069
Zustand	Neuware