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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law
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GRAP handbook 2018 edition - Standards of Generally Recognised Accounting Practice (Paperback)
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GRAP handbook 2018 edition - Standards of Generally Recognised Accounting Practice (Paperback)
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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.
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