Accounting Standards Board

The Accounting Standards Board is the national public entity charged with the responsibility of developing and maintaining financial reporting standards that lead to proficient performance in the public sector and is critical to good corporate governance in national, provincial and local government.

The section includes:

• A link to the ASB website that includes:
  • Standards of Generally Recognised Accounting Practice (GRAP)
  • Exposure drafts
  • Guidelines
  • Updates
• The submissions made by SAICA on ASB exposure drafts.