Interim & Year end reporting (IYM / AFS / SCOA)

With GRAP 18 Segment Reporting becoming effective for a large section of the public sector entities (the majority of the…

The Standard of GRAP on Heritage Assets (GRAP 103) became effective on 1 April 2012 (with additional effective dates of…

DUCHARME article on GRAP 100 Discontinued Operations: Implementation consideration for 2014/15 AFS due to the revised standard. GRAP 100 Non-current…

In the technological age, most public sector entities have incurred material costs for the establishment and upgrading of their websites,…

MFMA Circular 71 issued in January 2014 provides a set of uniform key financial ratios and norms suitable and applicable to municipalities…