Accounting Standards Board Newsletter #2 - April 2021

Accounting Standards Board  Newsletter #2 - April 2021 In this edition of the Newsletter: FAQs issued by the ASB FAQs issued by the ASB The Secretariat of the ASB issued a new and revised a FAQ in March 2021: FAQ 3.14 on When should geographical information be provided as required by GRAP 18? This new FAQ answers questions raised by stakeholders about when geographical information should be provided as part of the entity wide disclosures as required by GRAP 18.    FAQ 3.12 on When should GRAP 109 on Accounting by Principals and Agents be applied? The FAQ was revised to incorporate experiences on the application of GRAP 109 from the last audit cycle. Access the FAQs by following this link.   Contact us  Address: International Business Gateway, Midridge office Estate, Midrand, Johannesburg Telephone : 011 697 0660 E-mail : info@asb.co.za  Copyright © 2021 Accounting Standards Board   Disclaimer The Newsletter has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved or otherwise acted on by the Board.

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