New Statements
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Revised Gamap Statements (October 2003) |
Old Statements
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| GAMAP 000 |
- Framework for the Preparation and Presentation of Financial Statements |
GAMAP 100
GAMAP 100
GAMAP 100
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- Presentation of Financial Statements
- AFS Statements
- Appendix |
| GAMAP 101 |
- Net surplus or deficit for the period, Fundamental Errors and changes in Accounting Policies. |
| GAMAP 102 |
- Accounting for leases in the Financial Statements of Lessees |
| GAMAP 103 |
- Provisions, Contingent liabilities, Contingent Assets and events Occuring after the Balance Sheet Date. |
| GAMAP 104 |
- Inventories. |
| GAMAP 105 |
- Accounting for Investments in Associates and Subsidiaries. |
| GAMAP 106 |
- Revenue Recognition |
| GAMAP 107 |
- The Effects of Changes in Foreign Exchange Rates |
| GAMAP 108 |
- Lessor Accounting |
| GAMAP 109 |
- Research and Development Costs |
| GAMAP 110 |
- Retirement Benefit Costs |
| GAMAP 111 |
- Cash Flow Statements |
| GAMAP 112 |
- Financial Reporting of Interest in Joint Ventures |
| GAMAP 113 |
- Property, Plant and Equipment |
| GAMAP 114 |
- Accounting for Statutory Funds, Reserves and Capital Receipts |
| Example |
- Example of Statements - XYZ Municipality |
