GRAP | Standards | Approved and effective

Types of pronouncements that the Board and Secretariat can develop

The Public Finance Management Act, Act No. 1 of 1999 (PFMA), requires the Board to set standards of generally recognised accounting practice. The Standards of GRAP that the Board develops include Standards, Interpretations and Directives. The PFMA also allows the Board to prepare and publish guidelines concerning these Standards.

Pronouncements developed by the Board

Discussion Papers

Research Papers

Standards of GRAP

Interpretation of the Standards of GRAP



Pronouncements developed by the Secretariat

These pronouncements are not authoritative and do not form part of the Standards of GRAP. These pronouncements are prepared after consultation with the technical division of the Office of the Auditor-General and the Office of the Accountant-General.

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