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Resource centre > Financial accounting and reporting > ASB Standards, Exposure Drafts & other documents

TitleNumberStatus
Standards of General Accepted Muncipal Accounting PracticeGazette 28905Issued by Board, approved by Minister (Gazette - 28095)
Preface to the Standards of General Recognised Accounting Practice
Presentation of Finance StatementsGRAP 1Issued by Board, approved by Minister (Gazette 28095)
Cash Flow StatementGRAP 2Issued by Board, approved by Minister (Gazette 28095)
Accounting Policies, Change in Accounting Estimates and ErrorsGRAP 3Issued by Board, approved by Minister (Gazette 28095)
The Effects of changes in Foreign Exchange Rates GRAP 4Approved
Borrowing CostsGRAP 5Approved
Consolidated and Separate Financial StatementsGRAP 6Approved
Investments in AssociateGRAP 7Approved
Interest in Joint VenturesGRAP 8Approved
Revenue from Exchange TransactionsGRAP 9Approved
Financial Reporting in Hyperinflationary Economies GRAP 10 Approved
Construction Contracts GRAP 11Approved
InventoriesGRAP 12Approved
LeasesGRAP 13Approved
Events after the reporting dateGRAP 14Approved
Investment PropertyGRAP 16Approved
Property, Plant and EquipmentGRAP 17Approved
Segment ReportingGRAP 18Approved
Provisions, Contingent Liabilities and Contingent AssetsGRAP 19Approved
Non-current Assets Held-for-Sale and Discontinued OperationsGRAP 100Approved
AgricultureGRAP 101Approved
Intangible AssetsGRAP 102Approved

Exposure Drafts

TitleNumberStatus
Provisions, Contingent Assets and Contingent LiabilitiesED GRAP 20Exposure Draft
Revenue from Exchange TransactionsED GRAP 23Exposure Draft
Guidelines for the Accounting for Public Private PartnershipsED GRAP 24Exposure Draft
Presentation of Budget Information in Financial StatementsED GRAP 25Exposure Draft
Revenue from Non-Exchange Transactions (Includng Taxes and Transfers)ED GRAP 26Exposure Draft
Intangible AssetsED GRAP 27Exposure Draft
Impairment of Cash-generating AssetsED GRAP 28Exposure Draft
Impairment of Non-cash-generating AssetsED GRAP 29Exposure Draft
Construction ContractsED GRAP 30Exposure Draft
The Effects of Changes in Foreign ExchangeED GRAP 31Exposure Draft
Financial Reporting in Hyperinflationary EconomicsED GRAP 32Exposure Draft
Events after the Reporting DateED GRAP 33Exposure Draft
Employee BenefitsED GRAP 34Exposure Draft
Contributions from OwnersED GRAP 35Exposure Draft
Borrowing CostsED GRAP 36Exposure Draft
Presentation of Budget Information in Financial Statements ED GRAP 37Exposure Draft
Non-Exchange Transactions (Taxes and Transfers) ED GRAP 38Exposure Draft
Deletion of Transitional Provisions from Standards of GRAP ED GRAP 39Exposure Draft
Directive on amended Transitional Provisions for Public Entities ED GRAP 40Exposure Draft
Directive on amended Transitional Provisions for High Capacity Municipalities ED GRAP 41Exposure Draft
Directive on amended Tansitional Provisions for Medium and Low Capacity Municipalities ED GRAP 42Exposure Draft
Directive on Transitional Provisions for Parliament ED GRAP 43Exposure Draft

Discussion Papers

TitleNumberStatus
Intangible AssetsDP 1Discussion Paper
Heritage AssetsDP 2Discussion Paper

Specimen Financial Statements
National and Provisional Departments - 2007
Guideline for the Preparation of Annual Reports 2007