Transcription of GENERALLY RECOGNISED ACCOUNTING PRACTICE (GRAP)
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GENERALLY RECOGNISED ACCOUNTING PRACTICE (GRAP)
GENERALLY RECOGNISED ACCOUNTING PRACTICE (GRAP) Disclosure/Compliance Checklist GRAP Disclosure/Compliance Checklist Updated June 2012 Page 2 of 193 IMPORTANT CONSIDERATIONS The references in the body of the document are in relation to the Standards of GRAP as at 31 March 2012 and thus incorporate the latest improvements to the Standards. The specific Standards impacted by the ASB s 2012 improvements project are as listed below: GRAP 1: Presentation of Financial Statements GRAP 3: ACCOUNTING Policies, Changes in ACCOUNTING Estimates and Errors GRAP 7: Investments in Associates GRAP 9: Revenue from Exchange Transactions GRAP 12: Inventories GRAP 13: Leases GRAP 16: Investment Property GRAP 17: Property Plant and Equipment Note: The effective date for the improvements and updates to the abovementioned Standards is only 1 April 2013, but as earlier adoption of these improvements and updates is encouraged, this Disclosure/Compliance checklist has been developed to facilitate early adoption.
recognised in the financial statements for the current period, has the following been disclosed: 1.23 (a) the title of the GRAP from which the entity has departed, the nature of the departure, including the treatment that the GRAP would require, the reason why that treatment would be so
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