Transcription of ACCOUNTING STANDARDS BOARD
{{id}} {{{paragraph}}}
Issued by the ACCOUNTING STANDARDS BOARD February 2010 ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE PROPERTY PLANT AND EQUIPMENT (GRAP 17) GRAP 17 2 Property Plant and Equipment Issued February 2010 Acknowledgement The Standard of Generally Recognised ACCOUNTING Practice (GRAP) on Property, Plant and Equipment is based on the International Public Sector ACCOUNTING Standard (IPSAS) 17 on Property, Plant and Equipment from the Handbook of International Public Sector ACCOUNTING Pronouncements of the International Public Sector ACCOUNTING STANDARDS BOARD (IPSASB), published by the International Federation of Accountants (IFAC) and is used with the permission of the IFAC.
(a) departments (including national, provincial and government components); (b) public entities; (c) trading entities (as defined in the PFMA); (d) constitutional institutions; (e) municipalities and boards, commissions, companies, corporations, funds or other entities under the ownership control of a municipality; and
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}