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 104 - Financial Instruments

Document Link

GRAP 104 1 April 2026
Appendix A Application guidance 1 April 2026
Appendix B Implemention Guide 1 April 2026
Appendix C - Illustative 1 April 2026
Basis for Conclusions 1 April 2026
GRAP 104 1 April 2025
Appendix A Application guidance 1 April 2025
Appendix B – Implementation guidance 1 April 2025
Appendix C – Illustrative examples 1 April 2025
Basis for Conclusions 1 April 2025
GRAP 104 1 April 2024
Application Guidance 1 April 2024
Basis for Conclusions 1 April 2024
Presentation
Standard on a page - GRAP 104 on Financial Instruments

Accompanying material and Document link

Fact Sheet 1 Definition of a financial instrument
Fact sheet 2 Bank accounts
Fact sheet 3 Receivables
Fact sheet 4 Payables
Fact sheet 5 Concessionary loans payable
Fact sheet 6 Concessionary loans receivable
Fact sheet 7 Financial guarantee contracts
Fact sheet 8 Loan commitments
Fact sheet 9 Investments in residual interests
Fact sheet 10 Investments and loans receivable
Fact sheet 11 VAT
Fact Sheet 12 (1 of 2) Disclosure Financial Position and Performance
Fact Sheet 12 (2 of 2) Disclosure Nature and Extent of Risks

GRAP 104 - Translated Standard

Translation

GRAP 104 IsiZulu 1 April 2015
GRAP 104 IsiZulu
GRAP 104 SeSotho 1 April 2015
GRAP 104 SeSotho
GRAP 104 Afrikaans 1 April 2015
GRAP 104 Afrikaans