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GRAP
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#	Item
61	Executive summary - Segment Reporting (GRAP 18) _____________________________________________________________________ Financial statements comprise summarised and aggregated information about a wide variety of activities Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-11 04:47:41 Financial statements Generally Accepted Accounting Principles Income statement Account Accountancy Finance Business
62	Executive summary - Investment Property (GRAP 16) ___________________________________________________________________ Investment property includes property (land or a building, or part of a building, or both land or buil Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-05 07:13:02 Leasing Contract law Finance lease Fair value Requirements of IFRS Real estate appraisal Business Finance Business law
63	ANALYSIS AND RESPONSES TO COMMENT RECEIVED ON EXPOSURE DRAFT OF A PROPOSED STANDARD OF GRAP ON STATUTORY RECEIVABLES (ED 109) Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-04-22 13:07:32 Debt Accounts receivable Economics Business Finance Financial markets Financial instrument
64	GRAP 12 (IAS 2) Inventories 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 entities and Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-04 09:43:39 Manufacturing Operations research Supply chain management National accounts Inventory Net realizable value KPMG Purchasing Cost Business Technology Generally Accepted Accounting Principles
65	GRAP 9 (IAS 18) Revenue for Exchange Transactions 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 Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-03 07:19:00 Pricing Tax avoidance Fair value Value Revenue Royalties Barter Requirements of IFRS Income statement Business Accountancy Generally Accepted Accounting Principles
66	GRAP 5 (IAS 23) Borrowing Costs 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 entities Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-02 07:26:17 Financial markets Financial regulation Short Short selling Leasing Cost Requirements of IFRS Business Finance Generally Accepted Accounting Principles
67	GRAP 6 (IAS 27) Consolidated and Separate Financial Statements 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 Sch Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-03 01:56:18 Generally Accepted Accounting Principles Legal entities Types of business entity Financial statements Consolidation Special purpose entity Subsidiary Ownership Corporation Business Accountancy Finance
68	Responses due by 29 November[removed]INVITATION TO COMMENT ON THE PROPOSED TRANSITIONAL PROVISIONS FOR THE INITIAL ADOPTION OF THE STANDARDS OF GRAP ON SERVICE CONCESSION ARRANGEMENTS: Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-04-22 13:07:33 Finance International Financial Reporting Standards Generally Accepted Accounting Practice International Accounting Standards Board Institute of Chartered Accountants of India Generally Accepted Accounting Principles Accountancy Financial regulation Business
69	GRAP 8 (IAS 31) Interests in Joint Ventures 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 Publ Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-03 04:41:11 Generally Accepted Accounting Principles Financial statements Business law Joint venture Consolidation Equity Asset Constant purchasing power accounting Requirements of IFRS Accountancy Finance Business
70	GRAP 16 (IAS 40) Investment Property 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 enti Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-05 07:14:46 Private law Leasing Contract law Property law Real property law Finance lease Lease Operating lease Property Law Business law Business

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