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GRAP 1 3 - National Treasury
oag.treasury.gov.zaGRAP 13 on Leases Issued February 2020 Page 4 of 41 1. Introduction This document provides guidance on how an entity should classify lease agreements and the accounting and disclosure thereof in its financial statements. The contents should be read in conjunction with GRAP 13.
GRAP 1 Presentation of Financial Statements April 2004
www.asb.co.zaGRAP 1 Issued April 2004 Presentation of Financial Statements 4 performance Information to be presented either on the face of the statement of