GRAP

Results: 205



#Item
51Financial statements / Cash flow / Management accounting / Cash flow statement / International Accounting Standards / Income statement / Operating cash flow / Cash and cash equivalents / Statement of changes in financial position / Accountancy / Finance / Business

Executive summary – Cash Flow Statements (GRAP 2) _____________________________________________________________________ Accrual based financial statements reflect assets, liabilities, revenues and expenses, and not jus

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Language: English - Date: 2014-08-11 08:36:08
52Financial regulation / Generally Accepted Accounting Principles / International Public Sector Accounting Standards / International Financial Reporting Standards / Generally Accepted Accounting Practice / International Accounting Standards Board / Financial statement / Provision / Fair value / Accountancy / Business / Finance

Comment due by 28 February[removed]ACCOUNTING STANDARDS BOARD INVITATION TO COMMENT ON THE PROPOSED GRAP REPORTING FRAMEWORK FOR[removed]AND

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Language: English - Date: 2014-04-22 13:07:33
53Generally Accepted Accounting Principles / Costs / Historical cost / Foreign exchange market / Functional currency / Hyperinflation / Exchange rate / Monetary policy / Constant purchasing power accounting / Economics / Currency / Inflation

GRAP 4 (IAS 21) The Effects of Changes in Foreign Exchange Rates Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 April 2009 for S

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Language: English - Date: 2014-09-02 04:19:25
54Financial accounting / Generally Accepted Accounting Principles / Investment / Financial economics / Mergers and acquisitions / Equity method / Equity / Net asset value / Valuation / Finance / Accountancy / Business

GRAP 7 (IAS 28) Investments in Associates Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 April 2009 for Schedule 3A and 3 Public

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Language: English - Date: 2014-09-03 03:38:52
55Financial statements / Financial regulation / International Financial Reporting Standards / KPMG / Generally Accepted Accounting Principles / Accountancy / Business / Finance

GRAP 3 (IAS 8) Accounting policies, changes in accounting estimates and errors Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 Ap

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Language: English - Date: 2014-08-12 09:55:11
56Fixed asset / Futures contract / Generally Accepted Accounting Principles / Finance / Business

Executive summary - Construction Contracts (GRAP 11) _____________________________________________________________________ The Standard of GRAP on Construction Contracts applies only to those entities that are physically

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Language: English - Date: 2014-09-04 08:21:45
57Generally Accepted Accounting Principles / Financial statements / Manufacturing / Operations research / Supply chain management / Income statement / Inventory / Balance sheet / Fair value / Business / Accountancy / Finance

Executive summary – Inventories (GRAP 12) ________________________________________________________________________ Inventories are those assets that an entity holds for sale or distribution in the ordinary course of it

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Language: English - Date: 2014-09-04 09:42:07
58Contract / Business / Requirements of IFRS / Revenue recognition / Contract law / Generally Accepted Accounting Principles / Futures contract

GRAP 11 (IAS 11) Construction Contracts Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 April 2009 for Schedule 3A and 3 Public e

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Language: English - Date: 2014-09-04 08:23:29
59Inflation / Accounting systems / Financial statements / Generally Accepted Accounting Principles / Constant purchasing power accounting / Hyperinflation / Monetary policy / Functional currency / Income statement / Accountancy / Finance / Economics

GRAP 10 (IAS 29) Hyperinflationary Economies Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 April 2009 for Schedule 3A and 3 Pub

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Source URL: www.asb.co.za

Language: English - Date: 2014-09-04 08:12:21
60Finance / International Public Sector Accounting Standards / International Financial Reporting Standards / Generally Accepted Accounting Principles / International Accounting Standards Board / Accounting Standards Board / Institute of Chartered Accountants of India / Provision / Accountancy / Business / Financial regulation

The ASB’s Mandate The principal functions of the Board in terms of section 89 of the PFMA are to: • Set Standards of Generally Recognised Accounting Practice (GRAP) for the financial statements of institutions in a

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Source URL: www.asb.co.za

Language: English - Date: 2014-07-01 08:27:25
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