Directive 12 Factsheet
Summary
Directive 12 on The Selection of an Appropriate Reporting Framework by
Public Entities prescribes a set of criteria that affected public entities need to
assess in determining what reporting framework they should apply - i.e.,
International Financial Reporting Standards (IFRS® Standards) or Standards
of GRAP.
| Author | ASB |
|---|---|
| Division | Public sector |
| Keywords | Directive 12; Factsheet |
| Categories | Stakeholder notices |
| Date | 1 September 2021 |
| File |