Ducharme Article 2016 – GRAP 18 Segment Reporting

With GRAP 18 Segment Reporting becoming effective for a large section of the public sector entities (the majority of the PFMA entities & TVET Colleges: 2015/16, with MFMA entities application to follow later), key guidance is required for the practical GRAP implementation considerations pertaining to GRAP 18 Segment Reporting. We have issued an article which aims to provide insight on key definitions, criteria and disclosure requirements together with practical illustrative application considerations thereto.