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दिल्ली-NCR से हटी GRAP-3 की पाबंदियां
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#DelhiNCR #GRAPUpdate #AirQuality #PollutionControl
📢 CAQM Order Update | 03rd February 2025
CAQM Sub-Committee on GRAP revokes Stage-III of the extant schedule of GRAP in the entire NCR, with immediate effect.
For more details, visit: https://t.co/3Uugzwr3cg
#AirQuality #DelhiNCR #GRAP #GRAPUpdate #GRAPStageIII #PollutionControl #DelhiAirPollution #GRAP #CAQM

📢 CAQM Order Update | 29th January 2025
CAQM Sub-Committee on GRAP invokes Stage-III of the extant schedule of GRAP in the entire NCR, with immediate effect.
For more details, visit: https://t.co/3Uugzwr3cg
#AirQuality #DelhiNCR #GRAP #GRAPUpdate #GRAPStageIII #PollutionControl #DelhiAirPollution #GRAP #AirQualityAlert #StaySafe #CAQM

📢 CAQM Order Update | 17th January 2025
CAQM Sub-Committee on GRAP revokes Stage-III of the extant schedule of GRAP in the entire NCR, with immediate effect.
For more details, visit: https://t.co/3UugzwqvmI
#AirQuality #DelhiNCR #GRAP #GRAPUpdate #PollutionControl #Environment #StaySafe #CAQM

📢 CAQM Order Update | 12th January 2025
CAQM Sub-Committee on GRAP revokes Stage-III of revised GRAP in the entire NCR, with immediate effect.
🔗 For detailed information, visit the CAQM website: https://t.co/3UugzwqvmI
#AirQuality #DelhiNCR #GRAP #GRAPUpdate #PollutionControl #Environment #StaySafe #CAQM

If a financial asset has an embedded derivative then treat entire contract as a FA. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Items that are not financial instruments includes prepaid/advance amounts and statutory receivables or payables, e.g. property rates, fines, taxes. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Financial liability = contractual right to deliver cash or another FA, or exchange FA on unfavourable conditions. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Financial asset = cash, contractual right to receive cash or another FA, or exchange FA on favourable conditions. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Financial instruments are contractual arrangements that give rise to a financial asset in one entity and a financial liability or residual interest of another. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
GRAP 104 Financial Instruments based on IAS 32, 39 and IFRS 7. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector

GRAP 23 should be applied where funding is received to rehabilitate landfill sites. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector @PJSibia
Landfill site asset is initially measured at cost or FV if non-exchange. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
The Guideline on Accounting for Landfill sites provides guidance on land in a landfill site, landfill site asset and rehabilitation provision. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Public Entities are required to comply with the Waste Act and Environmental Conservation Act. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
The updated FAQ is available on the ASB’s website at https://t.co/9tQS4U3o6v #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector

Lessor accounting will change significantly, except for short-term leases. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
Lessee accounting will change significantly, except for short-term leases and low-value asset leases. #GRAPUpdate @ASB_SA @jmmojapelo @natashia_soopal @jeaninepogg #IPSAS #CApublicsector
The right-of-use model distinguishes the underlying asset from the right-of-use asset as separate economic phenomena; and Control of the underlying asset held by the lessor from the control of the right-of-use asset held by the lessee. #GRAPUpdate @jmmojapelo #CApublicsector
The right-of-use model is based on the principle that lease contracts simultaneously Create an asset separate from the underlying asset; Transfer the right to use an underlying asset, not the underlying asset itself; and Finance a right to use an underlying asset. #GRAPUpdate
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