The ASB Board met on 30 June 2022. The outcomes of their deliberations were as follows: The final amendments to GRAP 103 on Heritage Assets were approved. A submission will be made to the Minister of Finance on the proposed effective date. The final Due Process Handbook was approved for publication. The Board discussed the results of the first phase of the post-implementation review of GRAP 109 on Accounting by Principals and Agents. The results of phase I will be used to identify the key areas that the Board will consult on in Phase II. The development of a Standard of GRAP on Social Benefits continues. An Exposure Draft will be discussed by the Board in September 2022. The meeting highlights can be accessedhere. |
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