Have your say on the Post-implementation Review of GRAP 109 (ED 200)

Preparers

How do you experience providing the information required by GRAP 109 in the financial statements? Please describe your experience – whether positive or negative. If negative, indicate how, in your view, your challenges could be resolved.

What other information on principal-agent arrangements do you think users will find relevant and useful for accountability and to make decisions? Please explain your response.

Users

Is the information required by GRAP 109 relevant and useful to hold an entity that is party to a principal-agent arrangement accountable, and to make decisions about the entity and the arrangement? If yes, what decisions are made with this information?

What other information on principal-agent arrangements will you find relevant and useful to hold an entity accountable, and to make decisions about the entity? Please explain why this information will be relevant.