Approved but not yet Effective
Approved and Effective
GRAP NumberApproved and Effective
GRAP 1 Presentation of Financial Statements
GRAP 2 Cash Flow Statements
GRAP 3 Accounting Policies, Changes in Accounting Estimates and Errors
GRAP 4 The Effects of Changes in Foreign Exchange Rates
GRAP 5 Borrowing Costs
GRAP 9 Revenue from Exchange Transactions
GRAP 10 Financial Reporting in Hyperinflationary Economies
GRAP 11 Construction Contracts
GRAP 12 Inventories
GRAP 13 Leases
GRAP 14 Events After the Reporting Date
GRAP 16 Investment Property
GRAP 17 Property Plant and Equipment
GRAP 18 Segment Reporting
GRAP 19 Provisions, Contingent Liabilities and Contingent Assets
GRAP 20 Related Party Disclosures
GRAP 21 Impairment of Non-cash-generating Assets
GRAP 23 Revenue from Non-exchange Transactions (Taxes and Transfers)
GRAP 24 Presentation of Budget Information in Financial Statements
GRAP 25 Employee Benefits
GRAP 26 Impairment of Cash-generating assets
GRAP 27 Agriculture
GRAP 31 Intangible Assets
GRAP 32 Service Concession Arrangements: Grantor
GRAP 34 Separate Financial Statements
GRAP 35 Consolidated Financial Statements
GRAP 36 Investments in Associates and Joint Ventures
GRAP 37 Joint Arrangements
GRAP 38 Disclosure of Interests in Other Entities
GRAP 100 Discontinued Operations
GRAP 103 Heritage Assets
GRAP 104 Financial Instruments
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 108 Statutory Receivables
GRAP 109 Accounting by Principals and Agents
GRAP 110 Living and Non-living Resources
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 Revised Version 2026
GRAP 105 to GRAP 107 communique
GRAP 105 to GRAP 107