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- W2464428670 abstract "Simpler and improved reporting.The Accounting Standards Board (the Board), as part of its objective to simplify and improve the Standards of GRAP, has amended selected requirements of the Standards of GRAP on Investment Property (GRAP 16) and Property, Plant and Equipment (GRAP 17). In terms of its simplification objective, the Board believes that requirements in the Standards should be simplified where possible. Simplifications are made where efficiencies over the financial reporting process can be achieved without compromising the core principles of the Standards. At the same time, the Board aims to improve financial reporting to ensure that useful information is provided to enable users to better understand and assess the accountability of public sector entities in relation to their mandated functions." @default.
- W2464428670 created "2016-07-22" @default.
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- W2464428670 date "2015-01-01" @default.
- W2464428670 modified "2023-09-24" @default.
- W2464428670 title "Amendments to GRAP 16 & GRAP 17" @default.
- W2464428670 hasPublicationYear "2015" @default.
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