GRAP 109 - Accounting by Principals and Agents
GRAP 109 - Translated Standard
| Translation and Document Link |
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| GRAP 109 IsiZulu Version |
| GRAP 109 SeSotho Version |
| GRAP 109 Afrikaans Version |
Effective Date: This Standard of GRAP is effective for reporting periods beginning on or after 1 April 2019.