Generally Recognised Accounting Practice for Heritage Assets GRAP 103
Accounting
South African standard for heritage asset accounting in public sector.
Heratio Extensions 1
Implementation note
Heritage Asset Accounting with IPSAS Alignment
Implements GRAP 103 heritage asset valuation and reporting, aligned with IPSAS 45 for international applicability.
ahgHeritageAccountingPlugin
Rationale
South African public sector archives require GRAP 103 compliance for heritage asset accounting.
Notes
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Details
- Official Website
- Accounting Standards Board (SA)
- Version: 2014
- Published: 2014
Sector Applicability
Archive
Library
Museum
Gallery
Related Standards