WebJan 12, 2016 · Amendments to GRAP 168Clarifying the application of the definitionsProperties are not investment property if:used in production or supply (social … Webc) The four examples of evidence of a change in use due to which transfer will be made into investment property or from investment property from/ to another asset are as follows (IAS 40.57): • From investment property to: i) Inventories: when development with a view to sale begins ii) Property, plant and equipment: when owner-occupation ...

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Web7 Issued February 2010 Property Plant and Equipment GRAP 17 Objective.01 The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that the users of financial statements can discern information about an entity ’ s investment in its property, plant and equipment and the changes in such investment. … WebGRAP 17 Property, plant or equipment GRAP 16 Investment property GRAP 100 Non-current Assets held for Sale and Discontinued Operations GRAP 102 Intangible assets … lakers x houston ao vivo

Grap Disclosure Checklist - National Treasury

http://mfma.treasury.gov.za/MFMA/Guidelines/Municipal%20GRAP%20Manuals/2.6.Investment%20Property.pdf WebGRAP on Inventories, Investment Property (GRAP 16), Property, Plant and Equipment (GRAP 17) or Heritage Assets. As this Interpretation does not apply to the classification, initial and subsequent measurement, presentation and disclosure requirements of land, the entity applies the applicable Standard of GRAP to Web3.1 GRAP 17 GRAP 17 in its essence is aimed at ensuring that all production assets under the control of the municipality are identified, and that accurate asset values are posted in the organisation’s statement of financial position. To this end there are some critical requirements that warrant the involvement of the municipal engineer. asnv nuenen