1 1

Altimax

GRAP 107 - Mergers

GRAP 107 - Mergers

R 195.00 ZAR
R 195.00 ZAR
Sale Sold out
Taxes included.

CPD hours:  1

Imagine two government entities combining their resources to deliver services more efficiently. This type of merger brings together assets, liabilities, and operations into a single entity. This is where GRAP 107 becomes essential.

GRAP 107 provides the framework for accounting for mergers in the public sector. It ensures that when two or more entities combine, their financial reporting accurately, transparently, and consistently reflects the merger.

For example, if two provincial agencies merge to form one entity, GRAP 107 requires that their assets and liabilities be brought together at their carrying amounts, giving users a clear picture of the merged entity’s financial position.

What you will learn

By the end of this course, you will be able to:

  • Identify and explain a merger.
  • Discuss the accounting treatment for a merger.
  • Explain the relevant disclosure requirements.

Important information

Please take note of the following important details regarding your course access and certification:

  • Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
  • Course access is valid for 12 months, after which the course will close.
  • No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
  • For the Altimax terms and conditions, please refer to our website.
View full details