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Public Finance Management Act, 1999 (Act No. 1 of 1999)

Notices

Prescribing Standards of Generally Recognised Accounting Practice (GRAP) in terms of Section 91

Notice No. 218 of 2011

 

Notice No. 218

11 March 2011

GG 34112

 

National Treasury

 

The Minister of Finance has, in terms of Section 91 of the Public Finance Management Act, 1999 (Act No. 1 of 1999), prescribed the following Standards as set by the Accounting' Standards Board in terms of Section 89 for Parliament and the Provincial Legislatures subject to the provisions in their own financial management legislation:

 

Reference

Topic

GRAP 5

Borrowing Costs

GRAP 100

Non-current Assets held for Sale and Discontinued Operations

GRAP 101

Agriculture

GRAP 102

Intangible Assets

 

The application of this gazette may be regulated through other information supporting this Gazette.

 

The above mentioned accounting standards can be found on the website of the ASB (www.asb.co.za) and the OAG (oag.treasury.gov.za).

 

 


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