Technical Accounting Advisory Services

Growing numbers of countries are adopting International Financial Reporting Standards (IFRS). The benefits of the new standards include enhanced comparability and improved transparency of financial reporting.

GRAP SOAPs

KPMG’s “Standards on a page” (SOAP) publications provide a quick-reference, high-level summary of the requirements of GRAP standards.

GRAP 102 (IAS 38) - Intangible assets

GRAP 101 (IAS 41) - Agriculture

GRAP 100 (IFRS 5) - Non-current assets held for sale and discontinued operations

GRAP 23 - Revenue from Non-exchange Transactions

GRAP 19 (IAS 37) - Provisions, Contingent Liabilities and Contingent Assets

GRAP 17 (IAS 16) - Property, Plant and Equipment

GRAP 16 (IAS 40) - Investment Property

GRAP 14 (IAS 10) - Events after the reporting date

GRAP 13 (IAS 17) - Leases

GRAP 11 (IAS 11) - Construction Contracts

GRAP 10 (IAS 29) - Hyperinflationary Economies

GRAP 8 (IAS 31) - Interests in Joint Ventures

GRAP 4 (IAS 21) - The effects of changes in Foreign Exchange Rates

GRAP 3 (IAS 8) - Accounting policies, changes in accounting estimates and errors

GRAP 2 (IAS 7) - Cash Flow Statements

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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.