GRAP 109 – ASB

Approved and Effective

Approved but not yet Effective

GRAP Number	Approved 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 Number	Amendments 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 Number	Amendments 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 Number	Amendments 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 Number	Improvements to Standards of GRAP
Improvements made to Standards of GRAP	1 March 2020

Improvements to Standards of GRAP not yet effective

GRAP Number	Improvements to Standards of GRAP not yet effective
Improvements to the Standards of GRAP	Standards of GRAP

Preface of Standards of GRAP Glossary of Defined Terms

GRAP Number	Approved 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

GRAP 109 - Accounting by Principals and Agents

Document Link

GRAP 109 1 April 2026

GRAP 109 1 April 2025

GRAP 109 1 April 2024

Standard on a page GRAP 109 Accounting by Principals and Agents

GRAP 109 - Translated Standard

Translation

GRAP 109 IsiZulu 1 April 2015

GRAP 109 SeSotho 1 April 2015

GRAP 109 Afrikaans 1 April 2015

GRAP 109 - Accounting by Principals and Agents

GRAP 109 - Translated Standard

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