GRAP 18 - Segment reporting

CPD hours:  1

Imagine a well-functioning public sector where services like housing, education, and infrastructure are effectively delivered through coordinated efforts. To report this kind of performance clearly and consistently, public entities need more than just financial numbers—they need to show how they deliver services. This is where GRAP 18 comes in.

GRAP 18, or Segment Reporting, provides guidance on how public sector entities should break down and report their financial and non-financial performance by key service areas or segments. Whether it is health services, water delivery, or education, GRAP 18 ensures that stakeholders can see exactly how resources are allocated and used across these different functions.

By applying GRAP 18, public entities improve transparency, enable better decision-making, and support accountability to citizens and oversight bodies. It is not just about compliance—it is about giving a clearer picture of public service delivery.

What you will learn

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

• Identify and explain a segment.
• Explain the information that should be disclosed in the financial statements relating to segment reporting.

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.