Keywords: Generally Recognised Accounting Practice (GRAP)
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Journal Articles

Is the transformation of public sector financial reporting in South Africa’s provincial governments on track?

H.A. van Wyk
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (2): 65–75.
https://doi.org/10.1108/10222529200700011
Published: 01 October 2007
... this system is being transformed. Key words Accounting Standards Board (ASB) Accrual accounting Cash accounting Financial reporting Generally Recognised Accounting Practice (GRAP) Provincial governments Public sector accounting Public Accounts Committee Public Finance Management Act (PFMA) 1 Introduction...
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