Download Your Complimentary GRAP 104 Implementation Guide

The revised GRAP 104 standard introduces significant changes to the accounting
for financial instruments across municipalities, TVET colleges, public entities,
and other organisations applying GRAP.

Understanding the technical requirements is only one part of the process.
Successful implementation requires careful planning, sound judgement, robust
governance, and an approach that will withstand audit scrutiny.

To help organisations prepare, Ducharme Consulting has developed a complimentary
Practical GRAP 104 Implementation Guide.

The guide provides a practical implementation framework covering the key
activities involved in adopting the revised standard, including:

• Scoping and classification of financial instruments
• Expected Credit Loss (ECL) methodology design
• Forward-looking assumptions and overlays
• Disclosure requirements
• Governance and control considerations
• Audit-ready supporting evidence
• Implementation planning and workstreams

Rather than focusing solely on technical compliance, the guide demonstrates a
structured implementation approach that helps organisations move from assessment
through to practical execution.

Whether you are beginning your GRAP 104 journey or refining your implementation
plans, this guide will help you identify key focus areas, common challenges, and
practical considerations before implementation begins.

About Ducharme Consulting

Ducharme Consulting specialises in public sector financial reporting,
GRAP implementation, asset management, audit readiness, and finance
capacity building. We work with municipalities, TVET colleges,
public entities, and other GRAP users to deliver practical,
technically sound solutions that support compliance and improve
financial management.