Approved and Effective
Approved but not yet Effective
GRAP NumberApproved but not yet Effective
GRAP 1 Presentation on Financial Statements
GRAP 103 Heritage Assets
GRAP 105 Transfer of Functions Between Entities Under Common Control
GRAP 106 Transfer of Functions Between Entities Not Under Common Control
GRAP 107 Mergers
GRAP 111 Social Benefits
Amendments Improvements to Standards of GRAP
Amendments and Improvements
GRAP NumberAmendments and Improvements
Amendments to GRAP 1 1 April 2023
Amendments made to Standard of GRAP on Revenue from Non-Exchange Transactions (Taxes and Transfers) 1 April 2015
Amendments to GRAP 21 and GRAP 26 1 April 2018
Amendments to GRAP 16 and GRAP 17 1 April 2016
Amendments made to Standards of GRAP 1 April 2015
Amendments to GRAP 1 1 April 2027
Amendments to GRAP 103 1 April 2027
Amendments to GRAP 105 1 April 2027
Amendments to GRAP 106 1 April 2027
Amendments to GRAP 107 1 April 2027
Improvements made to Standards of GRAP 1 March 2020
Improvements to the Standards of GRAP Standards of GRAP
IsiZulu Version 1 April 2017
SeSotho Version 1 April 2017
Amendments to Standards of GRAP
GRAP NumberAmendments to Standards of GRAP
Amendments to GRAP 1 1 April 2023
Amendments made to Standard of GRAP on Revenue from Non-Exchange Transactions (Taxes and Transfers) 1 April 2015
Amendments to GRAP 21 and GRAP 26 1 April 2018
Amendments to GRAP 16 and GRAP 17 1 April 2016
Amendments made to Standards of GRAP 1 April 2015
IsiZulu Version 1 April 2017
SeSotho Version 1 April 2017
Amendments to Standards of GRAP not yet effective
GRAP NumberAmendments to Standards of GRAP not yet effective
Amendments to GRAP 1 1 April 2027
Amendments to GRAP 103 1 April 2027
Amendments to GRAP 105 1 April 2027
Amendments to GRAP 106 1 April 2027
Amendments to GRAP 107 1 April 2027
Improvements to Standards of GRAP
GRAP NumberImprovements to Standards of GRAP
Improvements made to Standards of GRAP 1 March 2020
Improvements to Standards of GRAP not yet effective
GRAP NumberImprovements to Standards of GRAP not yet effective
Improvements to the Standards of GRAP Standards of GRAP

GRAP 105 - Transfer of Functions Between Entities Under Common Control

Document Link

GRAP 105 1 April 2026
GRAP 105 1 April 2025
GRAP 105 1 April 2024
Standard on a page GRAP 105 on Transfer of Functions Between Entities Under Common Control

GRAP 105 - Translated Standard

Translation

GRAP 105 IsiZulu 1 April 2015
GRAP 105 IsiZulu
GRAP 105 SeSotho 1 April 2015
GRAP 105 SeSotho
GRAP 105 Afrikaans 1 April 2015
GRAP 105 Afrikaans