Public Sector
The Accounting Standards Board (ASB) publishes its Standards in a series of pronouncements called Standards of Generally recognised Accounting Practise (GRAP). However, entities applying Standards of GRAP need to comply with the wider GRAP reporting framework as set out under Directive 5 as issued by the ASB. The reporting framework comprises the Standards of GRAP, guidelines and directives issued by the ASB and standards and pronouncements of other standard setters.
These tools have been developed to assist preparers to respond to the financial reporting needs of our public sector clients.
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