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Getting to grips with GRAP

CPD Hours: 2

Price: R195.00


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Title / Topic

Getting to grips with GRAP

Presenters : Caryn Maitland


Learning objectives

By the end of this event the participant should:

  • Have an understanding of what standards of GRAP are;
  • Understand the broad application of GRAP;
  • Understand the principle difference between IFRS and GRAP;
  • Understand differences between specific IFRS and GRAP; and
  • Understand practical application of specific standards of GRAP.

Content

The webinar will cover the following topics:

  • Introduction to GRAP.
  • IFRS vs GRAP - A general comparison.
  • IFRS vs GRAP - Specific differences:
    • Treatment of assets.
    • The concept of capital.
    • Liabilities.
    • Equity/Net Assets.
    • Revenue/Income.
  • GRAP 1 - Presentation of Financial Statements.
  • GRAP 2 - Cash Flow Statements.
  • GRAP 3 - Accounting Policies, Changes in Accounting Estimates and Errors.
  • GRAP 6 - Consolidated and Separate Financial Statements.

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