The Accounting Standards Board is conducting a Post-implementation Review of GRAP 109 on Accounting by Principals and Agents.

You are hereby invited to a roundtable discussion on the related Exposure Draft 200.

The purpose of the discussions is to engage you on the application of the requirements of GRAP 109 and to allow you an opportunity to comment on the questions posed in the post-implementation review. The comments received from you in this engagement will be considered by the Accounting Standards Board to determine the next steps in the project.

Access the documents on the ASB website:


Elizna Van der Westhuizen

Technical Director of Accounting Standards Board in South Africa

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