Presentation of Financial Statements, focusing on the classification of expenses, specifically employee costs as well as minimum disclosures. GRAP 2 Cash Flow Statements; Focus Area: How to make it balance GRAP 3 Accounting Policies, Changes in Accounting Estimates and Errors; Focus: Prior period errors vs. changes in estimate GRAP 9: Revenue from Exchange Transactions GRAP 13: Leases: Focus on Extensions - when to include in commitment GRAP 14: Events After the Reporting Date (Focus on practical implications) GRAP 18: Segment Reporting GRAP 19: Provisions, Contingent Liabilities, and Contingent Assets; Focus (Accruals, Contingent Liabilities) GRAP 20: Related Party Disclosures; Focus: Key Management Disclosures GRAP 23: Revenue from Non-exchange Transactions (Taxes and Transfers) Day 2: GRAP 18: Segment Reporting GRAP 24: Presentation of Budget Information in Financial Statements GRAP 25: Employee Benefits Directive 5: New Standards: Effective and not yet effective GRAP 31: Intangible Assets; Focus: When to capitalize bought-in licenses for software GRAP 104:Financial Instruments; Focus: Classification & Recognition with reference to balance sheet items GRAP 108: Statutory Receivables GRAP 109: Accounting by Principals and Agents National Treasury Framework: FRUITLESS AND WASTEFUL EXPENDITURE How to review a set of GRAP Financial Statements