“Capable leaders should demonstrate change by strengthening transparency and accountability.” From: MFMA 2020-21 Consolidated general report on local government audit outcomes This course takes delegates back to what is expected of them and how does each of the GRAP standards works, in general. COURSE OVERVIEW The course covers all GRAP standards within 39 videos. The 39 videos include:
GRAP 1 Presentation of financial statements GRAP 2 Cash flow statement GRAP 3 Accounting policies, changes in accounting estimates and errors GRAP 4 The effects of changes in foreign exchange GRAP 5 Borrowing costs GRAP 9 Revenue from exchange transactions GRAP 10 Hyperinflation GRAP 11 Construction contracts GRAP 12 Inventories GRAP 13 Leases – Lessor GRAP 13 Leases – Lessee GRAP 14 Events after the reporting date GRAP 16 Investment property GRAP 17 Property, plant and equipment GRAP 18 Segment reporting GRAP 19 Provisions, contingent liabilities and contingent assets GRAP 20 Related party disclosures GRAP 21 Impairment of non-cash generating assets GRAP 23 Revenue from non-exchange transactions
GRAP 24 Presentation of budget information in the financial statements GRAP 25 Employee benefits GRAP 26 Impairment of cash-generating assets GRAP 27 Agriculture GRAP 31 Intangible assets GRAP 32 Service concession arrangements: Grantor GRAP 34 Separate financial statements GRAP 35 Consolidated financial statements GRAP 36 Investments in associates and joint ventures GRAP 37 Joint arrangements GRAP 38 Disclosure of interests in other entities GRAP 100 Non-current assets held for slae and discontinued operations GRAP 103 Heritage assets GRAP 104 Financial instruments GRAP 105 Transfer of functions between entities under common control GRAP 106 Transfer of functions between entities not under common control GRAP 107 Mergers GRAP 109 Accounting by principals and agents GRAP 110 Living and non-living resources
Each standard has its own video and assessment. Self-paced, assessment-based learning: Participants learn what they need to know at their own pace, where and when they choose.
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