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IAS 1
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#	Item
211	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 Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-08-12 09:55:11 Financial statements Financial regulation International Financial Reporting Standards KPMG Generally Accepted Accounting Principles Accountancy Business Finance
212	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 Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-04 08:23:29 Contract Business Requirements of IFRS Revenue recognition Contract law Generally Accepted Accounting Principles Futures contract
213	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 Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-04 08:12:21 Inflation Accounting systems Financial statements Generally Accepted Accounting Principles Constant purchasing power accounting Hyperinflation Monetary policy Functional currency Income statement Accountancy Finance Economics
214	Agenda Paper 1 - IASB Meeting - February[removed]February 2015 Welcome to the IASB Update The IASB met in public from[removed]February 2015 at the IASB offices in London, UK. Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2015-03-06 10:01:54 Financial regulation Business law Leasing International Financial Reporting Standards International Accounting Standards Board Generally Accepted Accounting Principles Operating lease IAS 19 Liability Business Finance Accountancy
215	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
216	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
217	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
218	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
219	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
220	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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