ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE PRESENTATION OF FINANCIAL STATEMENTS (GRAP 1)

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1 ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE PRESENTATION OF FINANCIAL STATEMENTS (GRAP 1) Issued by the Accounting Standards Board February 2010

2 Tsebiso Standard of Generally Recognised Accounting Practice (GRAP) e theilwe haholoholo ho tswa ho International Public Sector Accounting Standard (IPSAS) mabapi le Tlhahiso ya Dipehelo tsa Dijhelete se hlahisitsweng ke International Federation of Accountants International Public Sector Accounting Standards Board (IPSASB). International Federation of Accountants (IFAC) e ne e thehwe ka 1977 ka sepheo sa ho ntshetsa pele le ho hodisa mosebetsi ona le maemo a ona a phahameng. IPSASB e hlahisitse mokgatlo o feletseng wa IPSASs, o tla sebediswa ho hlahisa kamoso Standards of GRAP. Diqotswa kapa dikarolwana tse qotsitsweng ho tswa ho IPSAS mabapi le Tlhahiso ya Dipehelo tsa Ditjhelete di hlahisitswe botjha ho Standard of GRAP ka tumello ya IPSASB. Sngolwa se dumeletsweng sa IPSASs ke se phatlladitsweng ke IFAC ka puo ya English. IPSASs di kenyeleditswe le ho fumaneha ho IFAC Handbook of International Public Sector Accounting Pronouncements mme di fumanwa ho: International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, New York USA Internet: Copyright on IPSASs, exposure drafts and other publications of the IPSASB are vested in IFAC and terms and conditions attached should be observed. Accounting Standards Board P O Box Lynnwood Ridge 0040 Tokelo ya kgatiso 2012 ke ba Accounting Standards Board Ditokelo tsohle di babaletswe. Ha ho karolo ya phatlalatso ena e ka hlahiswang hape botjha, ya behwa boemong boo e ka fumanehang ho bona habobebe, kapa ya fetiswa le ho bontshwa, ka sebopeho sefe kapa sefe kapa ka mokgwa ofe kapa ofe, ka elektroniki, ka metjhini, ka ho kopitsa, ka kgatiso,a kapa ka tsela efe kapa efe, ka ntle ho tsebiso le tumello ya Accounting Standards Board. Mongolo o dumelletsweng o phatlaladitswe ka leleme la Senyesemane. Tumello ya ho hlahisa dikarolo tse mmalwa ho tswa phatlalatsong ena hangata e k eke ya thibelwa. 2

3 Tse ka hare Standard of Generally Recognised Accounting Practice Tlhahiso ya Dipehelo tsa Ditjhelete Selelekela GRAP 1 Diratswana Sepheo.01 Boholo ba mosebetsi Ditlhaloso Thepa.06 Standards of GRAP.07 Sepheo sa dipehelo tsa ditjhelete Dikarolo tsa dipehelo tsa ditjhelete Ditlhokomediso ka kakaretso Tlhahiso e kgotsofatsang le ho ikamahanya le Standards of Generally Recognised Accounting Practice Tshebetso e tswellang Keketso ya motheo wa tshwaro ya dibuka Ho tsepama ha tlhahiso Thepa le katametso Ho behellwa thoko Dintlha tsa papiso Dintlha tse nyenyane tsa papiso Dintlha tse ekeditsweng tsa papiso Sebopeho le tse ka hare Selelekela Ho hlwauwa ha dipehelo tsa ditjhelete Nako ya ho etsa pehelo Pehelo ya boemo ba ditjhelete Kgethollo ya tsa jwale/tseo eseng tsa jwale Matlotlo (diasete) a jwale Dikoloto tsa jwale Dintlha di hlahiswe ka pele ho pehelo ya boemo ba ditjhelete

4 Dintlha di hlahiswe ka pele ho pehelo ya boemo ba ditjhelete kapa ka hara dinoutsu GRAP Pehelo ya tshebetso ya ditjhelete Masalla kapa kgaello bakeng sa nako ya pehelo Dintlha di hlahiswe ka pele ho pehelo ya tshebetso ya ditjhelete Dintlha di hlahiswe ka pele ho pehelo ya tshebetso ya ditjhelete kapa ka hara dinoutsu Pehelo ya diphetoho tsa matlotlo a leng teng Pehelo ya tshebediso ya tjhelete.121 Dinoutsu Sebopeho Tsebahatso ya maano a tshwaro ya dibuka Mehlodi ya motheo ya katametso ya ho se be le bonnete Ditsebahatso tse ding Diphumantsho sa diphetoho Kamohelo ya pele ya Standards of GRAP.145 Diphetoho tsa Standards of GRAP Letsatsi la tshebetso Kamohelo ya pele ya Standards of GRAP.148 Ditheo tse seng di ntse di etsa dikopo Standards of GRAP.149 Ho ikgula ha Standard of GRAP on (2004) Comparison with the International Public Sector Accounting Standard on (December 2006).150 4

5 DIPEHELO TSA DITJHELETE GRAP 1 Boemo bona bo ne bo hlahiswe qalong ke Accounting Standards Board (Lekgotla) ka Mmesa Ho tloha ka nako eo, bo ne bo fetolwe ka tsela e latelang hammoho le: Dintlafatso ho Standars of GRAP, bo hlahisitsweng ke Lekgotla ka Hlakola 2010 Diphetolo tsa qetelo ha Maemo a latelang a GRAP a ne a qala ho sebetsa: - GRAP 23 Tjhelete e tswang ho Diphapanyetsano tse sa fetolweng (Makgetho le Diphetiso) - GRAP 24 Tlhahiso ya Dintlha tsa Bajete ka hara Dipehelo tsa Ditjhelete - GRAP 104 Disebediswa tsa Ditjhelete Dintlafatso ho Standards of GRAP, a hlahisitsweng ke Lekgotla ka Hlakubele Diphetolo tsa ditlamorao tse latelang mahopotsane a GRAP 100 a Mesebetsi e Emisitsweng ka Dintlafatso tsa Standards of GRAP, a hlahisitsweng ke Lekgotla ka Pudungwana Ka ditlamorao tsa diphetoho ha Maemo ana a latelang a GRAP a ne a qala ho sebetsa: - GRAP 105 Diphetiso tsa Mesebetsi Pakeng tsa Ditheo tse nang le Taolo e Tshwanang - GRAP 106 Diphetiso tsa Mesebetsi Pakeng tsa Ditheo tse se nang Taolo e Tshwanang - GRAP 107 Nyallano Khopi e tshwailweng ya diphetolo tse entsweng ho GRAP 1 e le karolo ya projeke e Ntlafadisweng (2013) esita le diphetolo tsa ditlamorao ho GRAP 105, 106 le 107 e a fumaneha ho webosaete. Selelekela Standards of Generally Recognised Accounting Practice Accounting Standards Board (Lekgotla) e na le tokelo ha latela Public Finance Management Act, Act No. 1 ya 1999, jwalokaha e fetotswe (PFMA), ho hlomamisa mekgwa ya tshwaro ya dibuka tse ananetsweng ka kakaretso tse tsejwang e le Standards of Generally Recognised Accounting Practice (GRAP). Lekgotla le lokela ho tseba GRAP ka: (a) (b) (c) (d) (e) (f) mafapha (ho kenyeletswa dikarolo tsa mmuso tsa naha, provense le mmuso); ditheo tsa setjhaba; ditheo tsa kgwebo (jwalokaha di halositswe ho PFMA); diinstitjushene tsa molao wa motheo; bommasepala le makgotla, dikhomishene, dikhamphani, dikoporasi, matlole le ditheo tse ding tse laolwang ke masepala; le palamente le diketsamelao tsa diprovense. Tsena tse ka hodimo di tsejwa tsohle e le ditheo. 5

6 Lekgotla le dumelletse kopo ya Statements of Generally Accepted Accounting Practice (GAAP), jwalokaha e ngotswe ka dikhoutu tsa Accounting Practices Board mme e hlahisitswe ke South African Institute of Chartered Accountants ho tloha ka 1 April 2012, e le GRAP bakeng sa: (a) (b) (c) ditshebeletso tsa kgwebo sa mmuso (jwalokaha di hlalositswe ho PFMA); setheo se seng le se seng feela ka ntle ho mmasepala, oo diabo tsa ona tsa tlwaelo, diabo sa bokgoni tsa tlwaelo kapa sekoloto di hwebisanwa setjhabeng ka ho otloloha mebarakeng ya kapitale kapa tjhelete; le ditheo tse laolwang ke e nngwe efe kapa efe ya ditheo tsena. Lekgotla le dumetse kopo ya International Financial Reporting Standards (IFRSs) e hlahisitsweng ke International Accounting Standards Board ho ba GRAP bakeng sa ditheo tsena moo di sebedisang IFRSs. Dipehelo tsa ditjhelete di lokela ho hlaloswa di kgema le Standards of GRAP ha feela di kgema le ditshwanelo tsohle tsa Standard of GRAP ka nngwe esita le Tlhaloso efe kapa efe ya Standards of GRAP. Kgaello ka nngwe ya tshebediso ya maemo kapa Tlhalosetso e hlakisitswe ka hara Maemo le Ditlhaloso tsa Standards of GRAP. Standards of GRAP a boletswe diratswaneng tsa.01 ho isa.150. Diratswana tsohle ka hara Standards of GRAP a na le bolaodi bo lekanang. Boemo le bolaodi ba diqhwaellwa bo sebeditswe ka hara ketapele ya seqhwaellwa ka seng. Maemo ana a lokela ho balwa e le karolo ya sepheo sa ona, e le motheo wa diqeto haeba ho kgoneha, Ketelapele ya Standards of GRAP, Ketelapele ya Ditlhalosetso tsa Standards of GRAP esita le Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Ditjhelete. Standards of GRAP le Ditlhalosetso tsa Standards of GRAP a lokela ho balwa hammoho le ditaelo dife kapa dife tse fanweng ke Lekgotla tse laelang diphumantsho tsa phetolo, hammoho le melawana efe kapa efe e fanweng ke Letona la Ditjhelete mabapi le matsatsi a qalang a Standards of GRAP, a phatlaladitsweng ho Lesedinyana la Mmuso (Government Gazette). Ho ka bolelwa hona mona hore Standards of GRAP a sa bolelwang ka nako ya tsebiso ya Maemo ana. Hona ho entswe ho qoba ho fetola Maemo a seng a boletswe ha Maemo a latelang a boletswe hamorao. Seratswana sa.11 sa Standards of GRAP mabapi le Accounting Policies, Changes in Accounting Estimates and Errors se fana ka motheo bakeng sa ho kgetha le ho sebedisa maano a tshwaro ya dibuka ha ho se na tlhaloso ya tataiso e hlakileng. 6

7 Sepheo GRAP 1.01 Sepheo sa Maemo ana ke ho fana ka taelo ya motheo wa tlhahiso wa sepheo sa kakaretso sa dipehelo tsa tjhelete, ho etsa bonnete ba papiso ya dipehlo tsa tjhelete tsa setheo tsa nako ya pehelo e fetileng le dipehelo tsa ditjhelete tsa ditheo tse ding. E le ho fihlella sepheo sena, Maemo ana a beile ditlhokomediso tsa kakaretso bakeng sa tlhahiso ya dipehelo tsa ditjhelete, ditataiso tsa sebopeho le ditshwanelo tse fokolang bakeng sat se ka hare ho tsona. Kananelo, tekanyo le pepeso ya ditshebeletsano tse ding, diketsahalo tse ding le maemo a sebeditswe ka hara Maemo a mang a GRAP. Boholo ba mosebetsi.02 Maemo ana a tla sebediswa ho dipehelo tsohle tsa kakaretso tse hlophisitswenng le ho hlahiswa ho ya ka keketso ya tshwaro ya dibuka ho latela Standards of GRAP..03 Dipehelo tsa ditjhelete tsa sepheo sa kakaretso ke tseo tse reretsweng ho kgotsofatsa ditlhoko tsa basebedisi ba se nang hona ho batla dipehelo tse reretsweng ho fihlella ditlhoko tsa dintlha tsa bona ka ho ikgetha. Basebedisi ba dipehelo tsa ditjhelete tsa sepheo sa kakaretso ba kenyeletsa balefi ba lekgetho le balefi ba ditshebeletso, ditho tsa ketsamelo, bafani ba ditjhelete, bafepedi, bophatlalatsi, le basebetsi. Dipehelo tsa ditjhelete tsa sepheo sa kakaretso di kenyeletsa tseo tse hlahisitsweng di arohane kapa ka hara tokomane ya setjhaba jwaloka pehelo ya selemo. Maemo ana ha a ame sebopeho le tse ka hare tsa dintlha tsa ditjhelete tse kgutsufaditsweng tsa nakwana..04 Maemo ana a sebetsa ka ho lekana ho ditheo tsohle ho sa natswe hore di lokela ho hlophisa dipehelo tse kopaneng tsa ditjhelete kapa dipehelo tse arohaneng tsa ditjhelete, jwlalokaha di hlalositswe ho Standards of GRAP ho Dipehelo tse Kopaneng le Dipehelo tse Arohaneng tsa Ditjhelete. Ditlhaloso.05 Mareo ana a latelang a sebedisitswe ka hara Maemo ana a GRAP mme ditlhaloso di boletswe: Maano a tshwaro ya dibuka ke maano a ikgethileng, metheo, ditlwaelo, melao le ditshebetso tse sebedisitsweng ke setheo ho hlophisa le ho hlahisa dipehelo tsa ditjhelete. Nalane ya tshebetso (Accrual basis) e bolela mokgwa oo tshwaro ya dibuka tlasa ditshebeletsano, diketsahalo tse ding le maemo a ananelwang ka ona ha di etsahala (eseng feela ha tjhelete kapa ho ka lekenngwang le tjhelete ho fumanwe kapa ho lefilwe). Ka hona, ditshebeletsano, diketsahalo tse ding kapa maemo, a ngodiswa ka hara direkoto tsa tshwaro ya dibuka le ho ngodiswa ka hara dipehelo tsa 7

8 ditjhelete tseo di amanang le tsona. Dikarolo tse ananelwang malebana le nalane ya tshwaro ya dibuka ke diasete, dikoloto, matlotlo a leng teng, tjhelete le ditshenyehelo. Diasete ke matlotlo a laolwang ke setheo ka lebaka la diketsahalo tse fetileng mme e le moo menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso bo lebeletsweng ho a tlehisa setheo. Diabo tsa beng di bolela menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso tse abetsweng setheo ke ba entseng selekane ka thoko ho setheo, ka ntle hot se bakang dikoloto ho setheo, tse bakang tswala ya tjhelete ho matlotlo a leng teng ho setheo, e leng: (a) hob a le tokelo ya diabo tsa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletsano ke setheo nakong a tshebetso ya sona, diabo tse jwalo di boikgethelong ba beng kapa baemedi ba bona, le diabo tsa phaello ya diasete hodima dikoloto nakong ya tsbebetso ya setheo; le/kapa (b) ka rekiswang, fapanyetsanwa, fetiswa kapa tsa fumanwa. Diabo ho beng di bolela menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso tse abilweng ke setheo ho bohle kapa ba bang ba beng ba sona, ekaba ka moputso wa matsete kapa e hlile e le kuno ya matsete. Setheo sa moruo se bolela sehlopha sa ditheo se akaretsang sehlopha sa ditheo tse nang le setheo se laolang le setheo se le seng kapa tse ngata tse laolwang. Ditshebeletsano tsa phapanyetsano ke moo ditshebeletsano tseo ho tsona setheo se seng se fumanang diasete kapa ditshebeletso, kapa se hlakotse dikoloto, se fana ka diabo tse batlang di lekana (haholoholo ka sebopeho sa tjhelete, dintho, ditshebeletso, kapa tshebediso ya diasete) ho setheo se seng ka mokgwa wa phapanyetsano. Ditshenyehelo ke phokotso ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso nakong ya ho etsa pehelo mabapi le phumano kapa tshebediso ya diasete kapa ho bakwa ha dikoloto tse bakang phokotso ya matlotlo a leng teng, ka ntle ho a amanang le a beng. Ho se kgonehe Ho etsa tshwanelo e itseng ha ho kgonehe ha setheo se ke ke sa e sebedisa kamora ho etsa mekutu e tshwanelehang ya ho etsa jwalo. Bakeng sa nako ya pele e ikgethileng, ha ho kgonehe ho fetola leano la tshwaro ya dibuka ho tloha morao kapa ho etsa dipehelo hape ho tloha morao e le ho lokisa phoso haeba: (a) ditlamorao tsa tshebediso e tlang hamorao kapa ho boela ho etswa dipehelo ha ho lekanngwe; (b) ditlamorao tsa tshebediso e tlang hamorao kapa ho boela ho etswa pehelo ho batla mehopolo mabapi le seo maikemisetso a bolaodi a ka beng a le ona ka nako eo; kapa (c) tshebediso e tlang hamorao kapa dipehelo tse tswang botjha di batla dipalo tsa ditekanyetso mme ha ho kgonehe ho fapanya dintlha 8

9 mabapi le ditekanyetso tse: GRAP 1 (i) fanang ka bopaki ba maemo a bileng teng matsatsing ao dipalo tseo di ananetsweng ka ona, a lekanngwa kapa a tsebahaditswe; mme (ii) a ka be a fumaneha ha dipehelo tsa ditjhelete tsa nako eo di ne di dumeletswe bakeng sa tshebediso ho tswa ho dintlha tse ding. Dikoloto ke tse lokelang ho leshwa ke setheo tse bakilweng ke diketsahalo tse bileng teng pele, tefo ya tsona e lebeletswe ho baka tahlehelo ya matlotlo a amang menyetla kapa bokgoni ba tshebeletso. Bolaodi bo kenyeletsa batho ba nang le boikarabelo ba ho etsa meralo, ho tsamaisa le ho laola mesebetsi ya setheo, ho kenyeletswa ba tshwanelwang ke taolo ya setheo ho ya ka molao, maemong ao ba lokelang ho phetha mesebetsi e jwalo. Ho omelwa ha thepa kapa diphoso tsa pehelo ke thepa haeba, ka bonngwe kapa ka bongata di ka tshwaetsa diqeto kapa ditekolo tsa basebedisi tse entsweng mabapi le dipehelo tsa ditjhelete. Phetolelo ya thepa e itshetlehile ho boleng le boholo ba ho omela kapa phoso ya pehelo jwalokaha e shejwa ho latela maemo a haufinyana. Boleng kapa boholo ba dintlha tsa ntho ka nngwe, kapa kopano ya bobedi, ekaba ntlha ya pontsho. Matlotlo a leng teng ke tswala ya resijuale ho diasete tsa setheo kamora ho hula dikoloto tsohle. Ditshebeletsano tseo eseng tsa phapanyetsano ke ditshebeletsano tseo eseng tsa phapanyetsano. Ho tshebeletsano eo eseng ya phapanyetsano, setheo se ka fumana letlotlo ho tswa ho setheo se seng ka ntle ho ho fana ka letho bakeng sa phapanyetsano, kapa se fa setheo se seng letlotlo ka ntle ho ho fumana letlotlo le lekanang le leo ka tsela ya phapanyetsano. Dinoutsu di na le dintlha hodima tse hlahisitsweng ho pehelo ya boemo ba ditjhelete, pehelo ya tshebetso ya ditjhelete, pehelo ya diphetoho tsa matlotlo a leng teng, pehelo ya ditjhelete le pehelo ya papiso ya bajete le dipalo tsa nnete. Dinoutsu di fana ka ditlhaloso kapa ho se lekanngwe ha dintho ka hara dipehelo le dintlha mabapi le dintho tse sa tshwaneleheng bakg sa kananelo ka hara dipehelo. Letsatsi la ho etsa pehelo le bolela letsatsi la ho qetela la ho etsa pehelo le amanang le dipehelo tsa ditjhelete. Tjhelete ke ho kena ha menyetla yohle ya moruo kapa bokgoni ba tshebeletso nakong ya ho etsa pehelo ha ditjhelete tseo tse kkeneng di baka keketseho ya matlotlo a leng teng, ka ntle ho keketseho e amanang le diabo tse tswang ho beng. Standards of GRAP a na le Maemo, Ditlhaloso le Ditaelo e boletsweng ke Accounting Standards Board. Dipehelo tse hlalositsweng ho Standards of GRAP di sebedisitswe ka hara Maemo a nang le moelelo o tshwanang jwaloka Maemo a mang. 9

10 Thepa GRAP 1.06 Ho hlahloba hore komelo kapa diphoso di ne di ka tshwaetsa diqeto tsa basebedisi, eme ebe di fetoha thepa, ho hlokeha ho hlokomela matshwao kapa makgetha a basebedisi bao. Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Dipehelo tsa Ditjhelete o bolela hore basebedisi ba lebeletswe ho ba le tsebo e tshwanelehang ya mmuso, mesebetsi ya ona, ho tshwara dibuka esita le ho thahsella ho ithuta ka dintlha ka tlhokomelo e kgolo. Ka tsela e jwalo, tlhahlobo eo e lokela ho hlokomela kamoo basebedisi ba nang le matshwao ba neng ba ka lebellwa ho tshwaetswa ho etsa le ho hlahloba diqeto. Standards of GRAP.07 Standards of GRAP a kenyeletsa Standards of GRAP, Ditlhakisetso tsa Maemo GRAP le Ditaelo tse fanweng ke ba ASB. Ditataiso di hlalosa tshebediso ya maano a kenyeleditsweng ka hara Maemo le/kapa Ditlhakisetso bakeng sa ditshebeletsano tse itseng, diketsahalo kapa maemo a mang. Bolaodi ba Ditataiso bo boletswe ka hara Tataiso kapa ka hara Ditlhakisetso tse nehelanweng ke Lekgotla. Sepheo sa dipehelo tsa tjhelete.08 Dipehelo tsa ditjhelete ke pontsho e bopehileng hantle ya boemo ba ditjhelete le tshebetso ya ditjhelete tsa setheo. Sepheo sa kakaretso sa dipehelo tsa ditjhelete ke ho fana ka dintlha mabapi le boemo ba ditjhelete, tshebetso ya ditjhelete le tshebediso ya ditjhelete tsa setheo e leng molemo ho basebedisi ba bangata bakeng sa ho etsa le ho hlahloba diqeto mabapi le kabo ya matlotlo. Ka ho qolleha, sepheo sa kakaretso sa ho etsa dipehelo tsa ditjhelete ka hara mokga wa setjhaba e lokela hob a ho fana ka dintlha tse thusang bakeng sa ho eta diqeto, le ho bontsha boikarabelo ba setheo bakeng sa matlotlo ao se a tshepetsweng ka ho: (a) fana ka dintlha mabapi le mehlodi, kabo le tshebediso ya matlotlo a ditjhelete; (b) fana ka dintlha kamoo setheo se tsheheditseng ka ditjhelete mmesebetsi ya sona mme sa fihlella ditshwanelo tsa sona tsa tshebediso ya tjhelete; (c) fana ka dintlha tse thusang ho hlahloba bokgoni ba setheo ba ho tshehetsa ka ditjhelete mesebetsi ya sona esita le ho lefa dikoloto le merero ya sona; (d) fana ka dintlha mabapi le maemo a ditjhelete tsa setheo le diphetoho tsa sona; le ho (e) fana ka dintlha tse molemo bakeng sa ho thusa ho hlahloba tshebetso ya setheo mabapi le ditefello tsa tshebeletso, bohlwahlwa le diphihlello..09 Sepheo sa kakaretso sa dipehelo tsa ditjhelete se ka ba le bokgoni ba ho lepa bokamoso kapa seabo sa tswelopele le tjhebelopele, ho fana ka dintlha tse thusang ho lepa boemo ba matlotlo a hlokehang bakeng sa mesebetsi e 10

11 tswellang, matlotlo a ka hlahiswang ke mesebetsi e tswellang, esita le dikotsi tse amehang le ho hloka bonnete. Ho etsa dipehelo tsa ditjhelete ho ka fa basebedisi dintlha: (a) tse bontshang hore matlotlo a fumanwe le ho sebdiswa ho latela bajete e amohetsweng ka molao; le ho (b) bontsha hore matlotlo a amohetswe le ho sebediswa ka molao le ho latela ditshwanelo tsa kontraka, ho kenyeletswa meedi ya tjhelete e theilweng ke bolaodi bo tshwanelehang ba molao..10 Ho fihlella sepheo sena, dipehelo tsa ditjhelete di fana ka dintlha tsa setheo e leng: (a) diasete; (b) dikoloto; (c) matlotlo a leng teng; (d) tjhelete; (e) ditshenyehelo; (f) Diphetoho tse ding tsa masalla a leng teng; le (g) tshebediso ya tjhelete. Dikarolo tsa dipehelo tsa tjhelete.11 Sete e feletseng ya dipehelo tsa ditjhelete e akaretsa: (a) (b) (c) (d) (e) (f) pehelo ya boemo ba ditjhelete; pehelo ya tshebetso ya ditjhelete; pehelo ya diphetoho tsa matlotlo a leng teng; pehelo ya tshebediso ya tjhelete; papiso ya bajete le dipalo tsa nnete e ka ba pehelo e ka thoko ya ditjhelete kapa e le kholomo ya bajete ka hara dipehelo tsa ditjhelete, ha setheo se phatlalatsa bajete e amohetsweng ha setheo se nehelana phatlalatsa ka bajete ya sona e ntlafaditsweng; dinoutsu, tse nang le kgutsufatso ya maano a bohlokwa esita le dinoutsu tse ding tse hlalosang; le (g) dintlha tsa papiso mabapi le nako e tlileng pele jjwalokaha e boletswe seratswaneng sa.44 le sa Dikarolo tse boletsweng lenaneng le seratswaneng sa.11 a hlahisitswe ka mabitso a fapaneng. Pehelo ya boemo ba ditjhelete e ka tsejwa hape e le sesupo sa matlotlo kapa pehelo ya matlotlo kapa diasete le dikoloto. Pehelo ya tshebetso ya ditjhelete e ka tsejwa e le pehelo ya matlotlo le ditshenyehelo, pehelo ya lekeno kapa kuno, pehelo ya tshebetso kapa e sebediswang, kapa pehelo ya phaello le tahlehelo. Dinoutsu tsa dipehelo tsa ditjhelete di ka 11

12 kenyeletsa dintho tse ka bitswang dishejulo, dihlomathiso kapa diqhwaello kapa dihokelwa..13 Dipehelo tsa ditjhelete di fa basebedisi dintlha mabapi le matlotlo a setheo le ditshwanelo ka nako ya ho etsa pehelo esita le tshebediso pakeng tsa matsatsi a ho etsa pehelo. Dintlha tsena di molemo bakeng sa basebedisi ba etsang ditlhahlobo tsa bokgoni ba setheo ho tswela pele ho fana ka dintho le ditshebeletso boemong bo beilweng, le boemo ba matlotlo bo ka lokelang ho fuwa setheo ka nako e tlang e le hore se kgone ho tswela pele ho phethahatsa ho fana ka ditshebeletso..14 Ditheo di laolwa ke meedi ya bajete ka tsela ya ditekanyetso kapa ditumello tsa bajete (kapa ho ka lekanngwang le bajete) e leng tse ka sebediswang ka lebaka la molao, tekanyetso kapa tumello ya mofuta oo. Dipehelo tsa ditjhelete tsa sepheo sa kakaretso di tla fana ka dintlha hore na matlotlo a ile a fumanwa mme a sebedisitswe ka tshwanelo ho latela bajete e amohetsweng ka molao. Ditheo tse phatlalatsang ka molao dibajete tsa tsona tsa molao di loketse ho dumellana le ditshwanelo tsa Standards of GRAP ho Tlhahiso ya Dintlha tsa Bajete ka hara Dipehelo tsa Ditjhelete bakeng sa ditheo tse ding, moo dipehelo tsa ditjhelete le bajete di tshwanang ka tshwaro ya dibuka, Maemo ana a kgothaletsa ho kenngwa ka hara dipehelo tsa ditjhelete le papiso ya dipalo tsa bajete bakeng sa nako a ho etsa dipehelo. Ho etsa dipehelo mabapi le (di)bajete bakeng sa ditheo tsena ho ka hlahiswa ka ditsela tse fapaneng, ho kenyeletswa: (a) (b) tshebediso ya mokgwa wa kholomo bakeng sa dipehelo tsa ditjhelete, ka dikholomo tse arohaneng bakeng sa dialo tsa bajete le dipalo tsa nnete. Kholomo e bontshang diphetoho tse tsang bajeteng kapa katametsong le tsona di ka hlahiswa, bakeng sa phethahatso, le ditshenolo tsa hore dialo tsa bajete ha di a tlolwa. Haeba palo ya bajete kapa katametso e tlotswe, kapa ditshenyehelo di entswe ka ntle ho katametso kapa mokgwa o mong wa bolaodi, jwale dintlha di ka hlahiswa ka tsela ya ditlhakisetso bakeng sa ntho e tshwanelehang ka hara dipehelo tsa ditjhelete..15 Ditheo di kgothaleditswe, kapa di ka tshwanela ho ya ka molao, melawana kapa ditokomane tse tshwanang le tsona tse hlalositsweng ka molao, melawana ho hlahisa dintlha tse ekeditsweng ho thusa basebedisi ho hlahloba tshebetso ya setheo, le tataiso ya diasete, esita le ho etsa le ho hlahloba diqeto mabapi le kabo ya matlotlo. Dintlha tsena tse ekeditsweng di ka kenyeletsa dintlha mabapi le sephetho le ditlhahiso tsa setheo ka tsela ya ditshupo tsa tshebetso, dipehelo tsa tshebetso ya tshebeletso, ditekolo tsa lenaneo le dipehelo tse ding tsa botsamaisi mabapi le diphihlello tsa setheo nakong ya ho etsa pehelo..16 Ditheo di ka boela tsa kgothaletswa, kapa tsa lebellwa ka molao, melawana kapa ditokomane tse tshwanang le tseo ho hlahisa dintlha mabapi le ho ikobela molao, taolo kapa melawana ya ka ntle. Haeba dintlha mabapi le ho ikobela molao di sa kenyeletswa ka hara dipehelo tsa ditjhelete, ho ka ba molemo ho 12

13 sebedisa tlhokomediso ho bontsha ditokomane dife kap dife tse kenyeletsang dintlha tsena. Tsebo ya ho se ikobele e na le hona ho tshwaneleha bakeng sa merero ya ho ba le boikarabelo mme e ka ama tekolo ya mosebedisi wa tshebetso ya setheo esita le katleho ya tshebetso ya mesebetsi ya kamoso. E ka tshwaetsa diqeto mabapi le matlotlo a lokela ng ho abelwa setheo ka nako e tlang. Ditlhokomediso tsa kakaretso Tlhahiso e lokileng le tshwaneleho ya Standards of Generally Recognised Accounting Practice.17 Dipehelo tsa Ditjhelete di tla hlahisa ka tshwanelo boemo ba ditjhelete, tshebetso ya ditjhelete le tshebediso ya tjhelete ya setheo. Tlhahiso e lokileng e batla tlhahiso e tshepahalang ya ditlamorao tsa ditshebeletsano, diketsahalo tse ding le maemo ho ya ka ditlhaloso le mekgwa ya kananelo ya diasete, dikoloto, tjhelete le ditshenyehelo tse boletsweng ho Moralo wa Tlhophiso le Tlhahiso wa Dipehelo tsa Ditjhelete. Tshebediso ya Standards of GRAP le ditlhahiso tse ekeditsweng haeba ho hlokeha, e nahanetswe ho qetella ka dipehelo tsa ditjhelete tse fihlellang tlhahiso e lokileng..18 Setheo seo dipehelo tsa sona tsa ditjhelete di dumellanang le Standards of GRAP se tla etsa pehelo e hlalosehileng e sa pateng letho mabapi le ho dumellana hook a hara dinoutsu. Dipehelo tsa ditjhelete ha di na hlaloswa di dumellana le Standards of GRAP haese ha di dumellana le ditshwanelo tsohle tsa Standards of GRAP..19 Maemong ohle, tlhahiso e kgotsofatsang e fihlellwa ka ho dumellana le Maemo a tshwanelehang a GRAP. Tlhahiso e kgotsofatsang hape e battle hore setheo: (a) se kgethe le ho sebedisa maano a tshwaro ya dibuka ho ya ka ditshwanelo tsa Standards of GRAP ho Accounting Policies, Changes in Accounting Estimates and Errors, e leng a bontshang tatelano ya bolaodi ba tataiso boo botsamaisi bo bo amohelang haeba ho se na Maemo a sebetsang ho qolleha ho ntho e itseng; (b) ho hlahisa dintlha, ho kenyeletswa maano a tshwaro ya dibuka, ka mokgwa o bontshang dintlha tse tshwanelehang, tse tshepahalang, tse bapiswang le tse utlwisiswang; le (c) ho fana ka ditsebahatso tse ekeditsweng haeba ho dumellana le ditshwanelo tse itseng ho Standards of GRAP ho haella ho thusa basebedisi ho utlwisisa sekgahla sa ditshebeletsano tse itseng, diketsahalo tse ding le maemo a boemo ba ditjhelete tsa setheo le tshebetso ya ditjhelete..20 Maano a sa lokang a tshwaro ya dibuka ha a lokiswa ekaba ka tshebahatso ya maano a tshwaro ya dibuka a sebedisitsweng, kapa ka 13

14 dinoutsu kapa thepa ya tlhaloso. GRAP 1.21 Mamemong a sa tlwaelehang haholo ha botsamaisi bo etsa qeto ya hore tshwanelo ka hara Standards of GRAP e tla ferekanya le hore e tla hohlana le sepheo sa dipehelo tsa ditjhelete ka hara Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Ditjhelete, setheo se tla tlohela tshwanelo eo ho ya kamoo ho boletsweng ho seratswana sa.22 haeba moralo wa taolo o hloka hore ho etsahale jwalo..22 Haeba setheo se tlohela tshwanelo ya Standards of GRAP ho ya ka seratswana sa. 21, e tla hlakisa: (a) hore botsamaisi bo qetile ka hore dipehelo tsa ditjhelete di hlahisa ka ho kgotsofatsa boemo ba ditjhelete tsa setheo, tshebetso ya ditjhelete le tshebediso ya tjhelete; (b) hore e dumellana le Standards of GRAP a tshwanelehang, ka ntle le hore e tlohetse tshwanelo e itseng e le ho fihlella tlhahiso e kgotsofatsang; (c) sehlooho sa Standards of GRAP seo setheo se tlohileng ho sona, sebopeho sa ho tloha hoo, hammoho le mokgwa wa tshebetso oo Standards of GRAP a neng a a tla a hloka, lebaka leo tshebetso eo e neng e tla ferekanya maemong ao e neng e tla hohlana le seppheo sa dipehelo tsa ditjhelete ka hara Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Ditjhelete, esita le mokgwa o ananetsweng ho sebediswa; le (d) bakeng sa nako ya tlhahiso, sekgahla sa ditjhelete hodima ho tlohela hoo mabapi le ntlha ka nngwe ka hara dipehelo tsa ditjhelete tse neng di tle be di behilwe ho ikamahanya le tshwanelo eo..23 Haeba setheo se tlohile ho tshwanelo ya Standards of GRAP ka nako ya pele, le hore ho tlohela hoo ho ama dipalo tse ananetsweng ka hara dipehelo tsa ditjhelete bakeng sa nako ya jwale, e tla hlahisa tse boletsweng ho seratswana sa.22(c) le (d)..24 Seratswana sa.23 se sebetsa, ha re tea ka mohlala, haeba setheo se tlohile nakong ya pele ho tshwanelo ya Standards of GRAP bakeng sa tekanyo ya diasete kapa dikoloto le hore ho tlohela hoo ho ama tekanyo ya diphetoho ya diasete le dikoloto tse ananetsweng ka hara nako ya jwale ya dipehelo tsa ditjhelete..25 Bakeng sa sepheo sa diratswana tsa.21 to.24, karolwana ya dintlha e ne e tla hohlana le sepheo dipehelo tsa ditjhelete haeba e sa bontshe ka botshepehi ditshebeletsano, diketsahalo tse ding le maemo ao e batlang ho a emela, mme qetellong, e ka tshwaetsa diqeto tse entsweng ke basebedisi ba dipehelo tsa ditjhelete. Ha o lokela ho hlahloba hore ho ikamahanya le tshwanelo e itseng ka hara Standards of GRAP e tla baka pherekano ka hore e tla hohlana le 14

15 sepheo sa dipehelo tsa ditjhelete ka hara Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Ditjhelete, botsamaisi bo hlokomela hore: (a) hobaneng ha sepheo sa dipehelo tsa ditjhelete se sa fihlellwa maemong a itseng; le (b) kamoo maemo a setheo a fapanang le a ditheo tse ding tse ikamahanyang le tshwanelo. Haeba ditheo tse ding maemong a tshwanang di ikamahanya le tshwanelo, ho na le tumelo ya hore boikamahanyo ba setheo le tshwanelo ha bo na baka pherekano le hore ha bo na hohlana le sepheo sa dipehelo tsa ditjhelete ka hara Moralo wa Tlhophiso le Tlhahiso ya Dipehelo tsa Ditjhelete..26 Ho tloha ho ditshwanelo tsa Standards of GRAP e le ho ikamahanya le ditshwanelo tsa molao kapa melawana ya ho etsa pehelo ha ho bake ho kgeloha ho hohlanang le sepheo sa dipehelo tsa ditjhelete tse boletsweng ho seratswana sa.21 sa Maemo ana. Haeba kgeloho eo e le ya thepa, setheo se ke ke sa batla boikamahanyo le Standards of GRAP. Nalane e tswellang.27 Ha ho hlophiswa dipehelo tsa ditjhelete, botsamaisi bo tla etsa tekolo ya bokgoni ba setheo ho tswela pelee le nalane e tswellang. Dipehelo tsa ditjhelete di tla hlophiswa ka tsela ya nalane e tswellang haese ha ho na le maikutlo a ho fedisa ditjhelete tsa setheo kapa ho thibela tshebetso ya sona, kapa haeba ho se na boikgethelo ba ho se etse jwalo. Ha botsamaisi bo hlokomela, ka ho etsa tekolo, ya ho hloka bonnete mabapi le diketsahalo kapa maemo tse ka bakang ho qeaqea ho hongata, maemo a ka bakang ho hloka bonnete mabapi le bokgoni ba setheo ba ho tswela pele e le nalane e tswelang pele, dintlha tseo tse hlokang bonnete di tla hlahiswathose. Haeba dipehelo tsa ditjhelete di sa hlophiswa ka tsela ya nalane e tswellang, ntlha eo e tla hlahiswa, hammoho le lebaka leo ka lona dipehelo tsa ditjhelete di hlophisitsweng esita le lebaka leo setheo se se sa amohelwang e le nalane e tswellang..28 Dipehelo tsa ditjhelete hangata di hlophisitswe ka kutlwisiso ya hore setheo ke nalane e tswellang mme se tla tswela pele ka tshebetso kapa ka sebopeho se fetohileng hanyenyane, mohlala, ka kopanelo, mme ebe se tla fihlella mesebetsi ya sona ya molao ka nako e lebeletsweng. E le ho netefatsa hore kutlwisiso eo ya nalane e tsweliang e nepahetse, botsamaisi bo hlokomela dintlha tsohle tse fumanehang mabapi le bokamsoso, eleng seo bonyane, empa se sa ballwa feela ho, dikgwedi tse leshome le metso e mmedi ho tloha lestatsi la ho etsa pehelo..29 Sekgahla sa tlhokomelo se laolwa ke dintlha boemong ka nngwe, mme ditekolo tsa mohopolo wa nalane e tswellang ha di laolwe ke teko ya ho ba teng ha tjhelete eo hangata e sebediswang tsamaisong ya kgwebo. Ho ka ba le maemo ao diteko tsa kamehla tsa nalane e tswellang di bonahalang di sa kgotsofetse, empa dintlha tse ding tsona di bontsha hore setheo ke nalane e tswellang. 15

16 Mohlala: (a) (b) GRAP 1 e le ho nnetefatsa hore setheo ke nalane e tswellang, matla a ho lefa ditshebeeltso le makgetho a ka ditheo tse ding hore di ananlewe e le nalane e tswellang le hoja di ka sebetsaka nako tse ekeditsweng ka matlotlo a leng teng a fosahetseng; mme bakeng sa setheo ka seng, tekolo ya pehelo ya boemo ba ditjhelete ka nako ya ho etsa pehelo e ka bolela mohopolo wa nalane e tswellang ha o a loka. Leha ho le jwalo, ho ka ba le ditumellano tsa dilemo tse ngata tsa matlole, kapa ditlhophiso tse ding, sebakeng se tla etsa bonnete ba tshebetso e tswetseng pele ya setheo..30 Ho nnetefatsa hore mohopolo wa nalane ya tswelopele o lokile ke mohopolo o loketseng motho ka mong hahaolo eseng mmuso kaofela ha ona. Bakeng sa setheo ka seng, ho hlahloba hore nalane e tswellang e nepahetse, botsamaisi bo ka hloka ho hlokomela dintlha tse ngata mabapi le tshebetso ya jwale kapa e lebelestweng, tikoloho ya kgwebo e lebeletsweng ya nako e kgutshwanyane kapa e telele eo setheo se sebetsang ka yona, dintlfataso tse ka kgonehang le tse tsebahaditsweng tsa diyuniti tsa mokgatlo, ditekanyetso tsa tjhelete kapa kgonahalo ya tshehetso e tswellang ya mmuso ya ditjhelete, le mehlodi e ka kgonehang ya phetolo ya ditjhelete pele ho ka tshwaneleha ho etsa qeto ya hore nalane e tswellang e nepahetse. Nalane ya tshebetso ya tshwaro ya dibuka.31 Setheo se tla hlohisa dipehelo tsa sona tsa ditjhelete ka ho sebedisa dintlha tsa tshebediso ya tjhelete, ka ntle ho dintlha tsa tshebediso ya tjhelete..32 Ha nalane ya tshebetso e sebedisitswe, dintho di tla ananelwa e le diasete, dikoloto, matlotlo a leng teng, tjhelete le ditshenyehelo (dikarolo tsa dipeheleo tsa ditjhelete) ha di kgotsofatsa ditlhaloso le mekgwa ya kananelo bakeng sa dikarolo ka hara Framework for the Preparation and Financial Statements. Ho tsepama ha tlhahiso.33 Tlhahiso le tlhophiso ya dintho ka hara dipehelo tsa ditjhelete e tla baballwa ho tloha nakong e nngwe ho isa ho e nngwe haese: (a) ha ho hlakile, ho latela phetoho e kgolo ya sebopeho sa tshebetso ya setheo kapa tekolo ya dipehelo tsa yona tsa ditjhelete, hore tlhahiso e nngwe kapa tlhophiso e tla loka haholwanyane ka ho hlokomela mekgwa ya kgetho le tshebediso ya maano a tshwaro ya dibuka ka hara Standard of GRAP on Accounting Policies, Changes in Accounting Estimates and Errors; kapa (b) Standards of GRAP e batla phetoho ya tlhahiso. 16

17 .34 Phumano ya bohlokwa kapa tahlehelo, kapa tekolobotjha a tlhahiso ya dipehelo tsa ditjhelete e ka bolela hore dipehelo tsa ditjhelete di lokela ho hlahiswa ka tsela esele. Mohlala, setheo se ka lahlehelwa ke banka ya dipoloko e emetseng tse ding tsa ditheo tse laolwang ke sona esita le ditaolo tse ding tsa setheo tsa taolo esita le ditshebeletso tsa maano a dikeletso. Boemong bona, tlhahiso ya dipehelo tsa ditjhelete jwalokaha di theilwe hodima mesebetsi e meholo ya setheo sa moruo jwalokaha institjushene ya ditjhelete, e ka nna ya se tshwanelehe bakeng sa setheo se setjha sa moruo..35 Setheo se fetola tlhahiso ya dipehelo tsa ditjhelete ha feela tlhahiso e fetotsweng e fana ka dintlha tse tshepahalang mme tse tshwanelehang ho basebedisi ba dipehelo tsa ditjhelete mme sebopheo sena se fetotsweng se na le hona ho tswela pele e le hore papiso ena ya tshebedisano ha e sitisehe. Ha ho etswa diphetoho tse jwalo ka hara tlhahiso, setheo se boela se hlophisa dintlha tsa sona tsa papiso ho ya ka diratswana tsa.49 le.50. Thepa le katametso kapa palohare.36 Sehlopha ka seng sa thepa e tshwanang se tla hlahiswa ka thoko se arohane ka hara dipehelo tsa ditjhelete. Dintho tsa boleng bo sa tshwaneng kapa tsa mosebetsi o fapaneng di tla hlahiswa ka thoko haese feela haese thepa e tshwarehang..37 Dipehelo tsa ditjhelete di tswa ho tshebetso ya palo e ngata ya ditshebeletsano kapa diketsahalo tse ding tse hlophiswang ho ya ka boleng le mosebetsi. Boemo ba ho qetela ba tshebetso ya katametso le tlhophiso ke tlhahiso ya dintlha tse kgutsufaditsweng tse hlophisitsweng tse thehang lenane la dintlha sefahlehong kapa qalong ya pehelo ya boemo ba ditjhelete, pehelo ya tshebetso ya ditjhelete, pehelo ya diphetoho tsa matlotlo a leng teng le pehelo ya tshebediso ya tjhelete kapa ka hara dinoutsu. Haeba ntlha e se ya thepa, e atametswa ho tse ding ekaba qalong ya dipehelo kapa ka hara dinoutsu. Ntlha eo eseng ya thepa ho ka hloka tlhahiso qalong ya dipehelo ekaba ya thepa ho ka hlahiswa e arohane ka hara dinoutsu..38 Bakeng sa ho sebedisa mohopolo wa thepa ho bolela hore tshwanelo e itseng ya pepeso ka hara Standard of GRAP e lokela ho kgotsofatswa haeba dintlha e se thepa. Ho behellwa thoko.39 Diasete le dikoloto, tjhelete le ditshenyehelo, ha di na behellwa thoko haese ha di batlwa le ho dumellwa ke Standard of GRAP..40 Ho molemo hore diasete le dikoloto, tjhelete le ditshenyehelo, di tsebahatswe di arohane. Ho behellwa ka thoko ka hara dipehelo tsa tshebetso ya ditjhelete kapa pehelo ya boemo ba ditjhelete, ka ntle leha ho behellwa ka thoko ho bontsha morero wa tshebeletsano kapa ketsahalo e nngwe, di laolwa ke bokgoni ba basebedisi bakeng sa ho utlwisisa ditshebeletsano, diketsahalo tse 17

18 ding, le maemo a estahetseng esita le ho hlahloba bokamoso ba setheo ba tshebediso ya tjhelete. Ho etsa tekanyo ya dihlapiso, mohlala, tumello ya tse kgathetseng ho lenane la thepa le dikoloto tse sa kgolweheng ho tse fumanehang, ha se ho behellwa thoko..41 The Standard of GRAP on Revenue from Exchange Transactions e hlalosa tjhelete mme e hloka hore e lekanngwe ka boleng bo kgotsofatsang bo fumanweng kapa tse fumanehang, ho ntse ho hlokomelwa palo ya tjhelete ya theolelo efe kapa efe le dikgutlisetso tsa setheo. Setheo se itlama hore kgabareng ya mesebetsi ya sona e tlwaelehileng, ditshebeletsano tse ding tse sa hlahiseng tjhelete empa di etsahala ka nako e nngwe ho mesebetsi e hlahisang tjhelete. Diphetho tsa ditshebeletsano tseo di hlahisitswe ha tlhahiso ena e bontsha tshebeletsano kapa ketsahalo e nngwe, tjhelete hammoho le ditshenyehelo tse amehang tse hlahang ho tshebeletsano yona eo. Mohlala: (a) Dikuno le ditahlehelo tsa tlhahiso ya diasete tseo eseng tsa jwale, hammoho le matsete le diasete tsa tshebetso, di behilwe ka ho hula ho tlhahiso ya palo ya diasete le dithekiso tse amehang; le (b) Ditshenyehelo tse amanang le phumantsho e ananelwang ho latela Standard of GRAP on Provisions, Contingent Liabilities and Contingent Assets mme e lshwa tlasa tlhophiso ya kontraka e motho wa boraro (mohlala, tumellano ya mofepedi ya tiiso) di ka kenyeletswa mabapi le ditefello tse amehang..42 Hodima mona, dikuno le ditahlehelo tse tswang ho sehlopha sa ditshebeletsano tse tshwanang di behwa pehelong ya tjhelete e teng, mohlala, dikuno tsa tjhelete ya matjhaba le ditahlehelo hammoho le dikuno le ditahlehelo tse tswang ho disebediswa tsa tjhelete bakeng sa kgwebo. Dikuno le ditahlehelo tse jwalo di behwa ka thoko haeba e le tsa thepa..43 Ho se sebediswe ha tjhelete ho sebetswa ke Standard of GRAP on Tshebediso ya tjhelete Statements. Dintlha tsa papiso Dintlha tse nyenyane tsa papiso Haese ha Standard of GRAP e dumela kapa e batla ka tsela e itseng, dintlha tsa papiso di tla hlahiswa mabapi le nako e tlileng pele bakeng sa dipalo tsohle tse boletsweng ka hara dipehelo tsa ditjhelete. Dintlha tsa papiso di ta kenyeletswa bakeng sa dintlha tsa phetelo le tsa tlhaloso haeba ho hlokeha baeng sa kutlwisiso ya dipehelo tsa ditjhelete tsa nako ya jwale. Setheo se tla hlahisa bonyane dipehelo tse pedi tsa boemo ba ditjhelete, dipehelo tse pedi tsa tshebetso ya ditjhelete, dipehelo tsa pedi tsa tshebediso ya tjhelete esita le dipehelo tse pedi tsa diphetoho tsa tjhelete e leng teng esita le dinoutsu tse amehang. 18

19 .46 Maemong a mang, dintlha tsa phetelo tse fanweng ka hara dipehelo tsa ditjhelete bakeng sa nako ya pele di tswela pele hob a tse tshwanelehang le ka nako ena ya jwale. Mohlala, dintlha tsa ngangisano ya molao, tseo qetello ya tsona e belaetsang qetellong ya nako ya pele ebile e lokela ho rarollwa, di tsebahatswa phatlalatsa nakong ena ya jwale. Basebedisi ba ka fola molemo tsebahatsong ya dintlha hore pelaetso e bile teng qetellong ya nako ya pele, le ka dikgato tse nkilweng nakong e oho rarolla pelaetso ena. Dintlha tse ekeditsweng tsa papiso Setheo se ka hlahisa dintlha tsa papiso ka hodimo ho bonane ba dintlha tse fokolang tsa tjhelete tsa papiso tse batlwang ke Standards of GRAP, haese ha dintlha tseo di hlophisitswe ho latela Standards of GRAP. Dintlha tsena tsa papiso di ka ba le pehelo e le nngwe kapa tse ngata tse boletsweng ho seratswana sa.11, empa di ka nna tsa se be le sete e feletseng ya dipehelo tsa ditjhelete. Ha sena se etsahala, setheo se tla hlahisa dintlha tse amehang tsa dinoutsu bakeng sa dintlha tseo tse ekeditsweng. Mohlala, setheo se ka hlahisa pehelo ya boraro ya tshebetso ya ditjhelete (ka tsela e jwalo e le ho hlahisa nako ya jwale, nako e fetileng esita le nako e le nngwe ya papiso e ekeditsweng). Leha ho le jwalo, setheo ha se a lebellwa ho hlahisa pehelo ya boraro ya boemo ba ditjhelete, pehelo ya boraro ya tshebediso ya tjhelete kapa pehelo ya boraro ya diphetoho tsa diasete tse leng teng (ke ho re, pehelo ya ditjhelete e ekeditsweng ya papiso). Setheo se tshwanetse ho hlahisa ka hara dinoutsu tsa dipehelo tsa ditjhelete dintlha tsa papiso tse amanang le pehelo e e ekeditsweng ya tshebetso ya ditjhelete..49 Haeba tlhahiso kapa tlhophiso ya dintho ka hara dipehelo tsa ditjhelete e fetotswe, dipalo tsa papiso di tla hlophiswa botjha, haese ha tlhophisobotjha eo e sa kgonehale. Ha dipehelo tsa papiso di bapiswa, setheo se tla tsebahatsa (ho kenyeletsa jwaloka qalong ya nako e tlileng pele): (a) sebopeho sa tlhophisobotjha; (b) palo ya ntho ka nngwe kapa sehlopha sa dintho tse hlphiswang botjha; le (c) lebaka la tlhophisobotjha..50 Haeba ho sa kgonahale ho hlophisa dipalo botjha, setheo se tla tsebahatsa: (a) lebaka la ho se hlophise dipalo botjha; le (b) sebopeho sa phetolo tse ka beng di entswe haeba dipalo di ka be di hlophisitswe botjha..51 Ho ntshetsa pele papiso ya dinako tse pedi tsa dintlha ho thusa basebedisi ho etsa le ho hlahloba diqeto, haholoholo ho dumella tlhahlobo ya tsheetso ya dintlha tsa ditjhelete bakeng sa ho lepa bokamoso. Maemong a mang a itseng, 19

20 ha ho kgonehe ho hlophisa botjha dintlha tsa papiso bakeng sa nako ya pele e le ho ka bapisa le nako ya jwale. Mohlala, dintlha di ka be di sa bokellwa nakong ya pele ka tsela e dumellang tlhophisobotjha, mme ho ka nna ha se kgonahale ho bopa dintlha botjha..52 The Standard of GRAP on Accounting Policies, Changes in Accounting Estimates and Errors di sebetsana le diphetolo tsa dintlha tsa papiso tse hlokehang ha setheo se fetola leano la tshwaro ya dibuka kapa se lokisa phoso. Sebopeho le tse ka hare Selelekela.53 Standard ena batla tlhahiso e ikgethang ya sefahleho sa pehelo ya boemo ba ditjhelete, pehelo ya tshebetso ya ditjhelete le pehelo ya phetoho ya diasete tse teng ebile e hloka tlhahiso ya dintho tse ding bakeng sa sefahleho sa dipehelo kapa ka hara dinoutsu. The Standard of GRAP on Tshebediso ya tjhelete Statements e beha ditshwanelo bakeng sa tlhahiso ya pehelo ya tshebediso ya tjhelete..54 Ka nako e nngwe Standard e sebedisa lereo lena pepeso ka mohopolo o batsi haholo, e kenyeletsa dintho tse hlahisitsweng sefahlehong sa pehelo ya boemo ba ditjhelete, pehelo ya tshebetso ya ditjhelete esita le pehelo ya tshebediso ya tjhelete hammoho le ka hare ho dinoutsu. Dipepeso di batlwa hape ke Standards of GRAP. Haese ha ho sa bolelwa ka tsela e nngwe e itseng kaekae ka hara Standard of GRAP kapa ka hara Standard of GRAP e nngwe, dipepeso tseo di entswe ekaba sefahlehong sa pehelo ya boemo ba ditjhelete, pehelo ya tsheebtso ya ditjhelete le pehelo ya tshebediso ya tjhelete (ho tswa feela hore e tshwanelehang ke efe), kapa ka hara dinoutsu. Ho hlwauwa ha dipehelo tsa ditjhelete.55 Dipehelo tsa ditjhelete di tla hlwauwa ka hloko mme di kgethollwe ho dintlha tse ding ka hara tokomane yona eo e phatlaladitsweng..56 Standards of GRAP e sebesta feela ho dipehelo tsa ditjhelete, eseng ho dintlha tse ding tse hlahisitsweng ka hara pehelo ya ditjhelete tsa selemo kapa tokomane e nngwe. Ka lebaka leo, ho molemo hore basebedisi ba kgona ho fapanya dintlha tse hlophisitsweng ka ho sebedisa Standards of GRAP ho tswa dintlheng tse ding tse ka bang molemo ho basebedisi empa e se sehlahiswa sa ditshwanelo tse jwalo..57 Karolo ka nngwe ya dipehelo tsa ditjhelete e tla hlwauwa hantle. Ho feta mona, dintlha tsena tse latelang di tla pepeswa hantle mme di phetwe haeba ho hlokeha bakeng sa kutlwisiso ya dintlha tse hlahisitsweng: (a) lebitso la setheo se etsang dipehelo kapa mekgwa e meng ya tlhahiso kapa tshupiso esita le phetoho efe kapa efe ka hara dintlha tseo ho 20

21 tswa letsatsing le etellang pele la ho etsa pehelo; GRAP 1 (b) hore na dipehelo tsa ditjhelete di akaretsa setheo ka seng kapa setheo sa moruo; (c) letsatsi la ho etsa pehelo kapa nako e akareditsweng ke dipehelo tsa ditjhelete, ekaba efe kapa efe e nepahetseng bakeng sa karolo ya dipehelo tsa ditjhelete; (d) mofuta wa tjhelete ya tlhahiso, jwalokaha o hlalositswe ka hara Standard of GRAP on The Effects of Changes in Foreign Exchange Rates; le (e) boemo ba potoloho bo sebedisitsweng bakeng sa ho hlahisa dipalo ka hara dipehelo tsa ditjhelete..58 Ditshwanelo ka hara seratswana sa.57 hangata di fihlellwa ka ho hlahisa dihlooho tsa maqephe le dikholomo tse kgutsufaditsweng tsa dihlooho tsa dikholomo leqepheng ka leng la dipehelo tsa ditjhelete. Ho lokela hore ho be le kahlolo bakeng sa ho tiisa mokgwa o lokileng dintlha tse jwalo. Mohlala, ha dipehelo tsa ditjhelete di hlahiswa ka tsela ya elektroniki, maqephe a ikgethileng hangata ha a sebediswe; dintho tse ka hodimo di hlahisitswe ka bolokolohi ho etsa bonnete ba kutlwisiso e lokileng ya dintlha tse kenyeleditsweng ka hara dipehelo tsa ditjhelete..59 Dipehelo tsa ditjhelete hangata di etswa hore di utlwahale hantle ka ho hlahisa dintlha ka dikete kapa dimiliyone tsa mofuta wa tjhelete ya tlhahiso. Hona ho a amoheleha ha feela boemo ba potoloho tlhahisong bo pepesitswe mme dintlha tsa thepa di sa omelwa. Nako ya ho etsa dipehelo.60 Dipehelo tsa ditjhelete di tla hlahiswa bonyane ka selemo le selemo. Haeba letsatsi la setheo la ho etsa pehelo le fetoha mme dipehelo tsa ditjhelete tsa selemo di hlahiswa ka nako e telele kapa e kgutshwanyane ho feta selemo, setheo se tla tsebisa, ka hodimo ho nako e akareditsweng ke dipehelo tsa ditjhelete: (a) lebaka la ho sebedisa nako e telele kapa e kgutshwanyane; le (b) lebaka la hobane dipalo tse amehang tsa ditjhelete bakeng sa dipehelo tse itseng tse kang pehelo ya tshebetso ya ditjhelete, diphetoho tsa diasete tse leng teng, ditjhelete tse sebedisitsweng le dinoutsu tse amehang ha di bapisehe ka hohlehohle..61 Hangata, dipehelo tsa ditjhelete di hlophiswa kamehla ho akaretsa nako ya selemo se le seng. Pehelo ya boemo ba ditjhelete Kgethollo ya hona jwale/eo eseng ya hona jwale 21

22 .62 Setheo se tla hlahisa diasete tsa hona jwale le tseo eseng tsa jwale, dikoloto tsa hona jwale le tseo eseng tsa hona jwale, e le ditlhophiso tse arohaneng sefahlehong sa tsona sa pehelo ya boemo ba ditjhelete ho ya ka diratswana tsa.68 ho isa.78 haese ha tlhahiso e theilweng hodima ho tjhona e fana ka dintlha tse tshepahalang ebile tse tshwanelehang. Ha mokgelo oo o etsahala, diasete tsohle le dikoloto di tla hlahiswa ka bobatsi ka tatelano ya ho tjhona ha tsona..63 Ekaba mokgwa ofe kapa ofe o amohetsweng, bakeng sa asete le sekoloto mme o kopanya dipalo tse lebeletsweng ho fumanwa hape kapa di leshwe (a) eseng ho feta dikgwedi tse leshome le metso e mmedi kamora letsatsi la pehelo; le (b) ho feta dikgwedi tse leshome le metso e mmedi kamora letsatsi la pehelo, setheo se tla tsebahatsa palo e lebeletsweng ho fihlellwa kapa ho leshwa kamora dikgwedi tse fetang leshome le metso e mmedi..64 Ha setheo se nehelana ka dintho kapa ditshebeletso nakong e tsebahalang ya tshebetso e potolohang, tlhophiso e kgethehileng ya diasete tsa jwale le tseo eseng tsa jwale esita le dikoloto sefahlehong sa pehelo ya boemo ba ditjhelete e fana ka dintlha tse molemo ka ho kgetholla diasete tse leng teng tse tswelang pele ho potoloha e le kapitale kapa tjhelete e sebediswang ho tswa ho tse sebedisitsweng ka hara ditshebeletso tsa nako e telele tsa setheo. E bile e totobatsa diasete tse lebeletsweng ho ka fumanwa nakong ya jwale ya tshebetso, le dikoloto tse lokelang ho leshwa ka yona nako eo..65 Bakeng sa ditheo tse itseng, jwaloka diinstitjushene tsa tjhelete, tlhahiso ya diasete le dikoloto bakeng sa ho eketsa kapa ho fokotsa ho tjhona e fana ka dintlha tse tshepahalang le tse tshwanelehang tlhahiso ya jwale/le e seng ya jwale hobane setheo ha se fane ka dintho kapa ditshebeletso ka nako e tsebahalang ya tshebetso..66 Bakeng sa ho sebedisa seratswana sa.62, setheo se dumeletswe ho hlahisa se ding tsa diasete tsa sona le dikoloto ka ho sebedisa tlhophiso ya jwale/eo eseng ya jwale esita le tse ding ka tatelano ya ho tjhona ha sena se fana ka dintlha tse tshepahalang le tse tshwanelehang. Bohlokwa ba tlhahiso e tswakaneng bo ka hlaha ha setheo se na le ditshebeletso tse fapaneng..67 Dntlha malebana le matsatsi a lebeletsweng a tsebahatso ya diasete le dikoloto ke e molemo bakeng sa ho hlahloba ho tjhona ha setheo. The Standard of GRAP on Financial Instruments e batla tsebahatso ya matsatsi a ho qetela a diasete tsa ditjhelete esita le dikoloto tsa ditjhelete. Diasete tsa ditjhelete di kenyeletsa tse fumanweng ka lebaka le nakong ya tshebetso esita le tse lefellwang. Dintlha mabapi le letsatsi le lebeletsweng la phumano le tefello ya diasete tseo eseng tsa tjhelete le dikoloto jwaloka manane le diphumantsho le tsona di molemo, ekaba ka lebaka la hore diasete le dikoloto di hlophisitswe e le tsa hona jwale ebile e se tsa hona jwale. Mohlala, setheo se tsebahatsa palo ya manane ao se lebeletseng hore a fumanwe hape ho feta dikgwedi tse leshome le metso e mmedi ka mora nako ya ho etsa pehelo. 22

23 Matlotlo kapa Diasete sa hona jwale GRAP 1.68 Asete e tla hlophiswa e le ya hona jwale ha e kgotsofatsa e nngwe ya dipehelo tsena: (a) e lebeletswe ho hlokomelwa, kapa ho baballwa bakeng sa thekiso kapa tshebediso, nakong ya potoloho e tlwaelehileng ya setheo; (b) e babaletswe ka sepheo se holo sa kgwebsano; (c) e lebeletswe ho hlokomelwa nakong ya dikgwedi tse leshome le metso e mmedi ka mora letsatsi la pehelo; kapa (d) ke asete ya tjhelete kapa ho ka lekanngwang le asete ya tjhelete (jwalokaha e hlaloswa ka hara Stan ledard of GRAP on Tshebediso ya tjhelete Statements) haese ha e behelwa meedi ho ka fapanyetsa kapa ho seebdiswa ho lefella sekoloto bakeng sa bonyane dikgwedi tse leshome le metso e mmedi kamora letsatsi la pehelo. Diasete tse ding tsohle di tla hlophiswa e le tseo eseng tsa hona jwale..69 Standard ene e sebedisa lereo diasete tseo eseng tsa jwale ho kenyeletsa diasete tse tshwarehang esita le tse sa tshwareheng hammoho le diasete tsa ditjhelete tsa nako e telele..70 Nako ya tshebetso ya setheo ke nako e nkilweng ho fetola lekeno kapa matlotlo ho ba tse romellwang ka ntle. Mohlala, mmuso o fetisetsa matlotlo ho ditheo e le hore di fetolele matlotlo ao hob a dintho le ditshebeletso, kapa tse romellwang ka ntle e le ho kgotsofatsa diphetho kapa ditlhoko tsa mmuso tsa setjhaba, sepolotiki le moruo. Ha nako ya setheo ya tshebetso e sa hlaloswa hantle, nako ya yona e nahanelwa hore e ka ba dikgwedi tse leshome le metso e mmedi. Diasete tsa jwale di kenyeletsa diasete (tse kang makgetho a amohelwang ditefiso tsa mosebedisi tse fumanehang, ditefiso le ditefiso tsa taolo tse fumanehang, manane le tjhelete ya matsete) tseo mohlomong di hlokometsweng, sebedisitsweng kapa di rekisitsweng, e le karolo e tlwaelehileng ya tshebetso leha di sa lebellwa ho ka hlokomelwa nakong ya dikgwedi tse leshome le metso e mmedi tsa letsatsi la ho etsa pehelo. Diasete tsa hona jwale le tsona di kenyeletsa diasete tseo haholoholo di tshwerweng bakeng sa sepheo sa kgwebo, mohlala, diasete tse ding tsa tjhelete (Standard of GRAP on Financial Instruments e fana ka tataiso mabapi le tlhophiso ya diasete tsa tjhelete) le karolo ya jwale ya diasete tseo eseng tsa jwale. Dikoloto tsa hona jwale.71 Sekoloto se tla hlophiswa e le sa nako ya jwale haeba se kgotsofatsa e nngwe le e nngwe ya dipehelo tsena tse latelang: (a) e lebeletswe ho leshwa nakong ya tlwaelo ya tshebetso ya setheo; (b) e bolokilwe ka sepheo se seholo sa kgwebo; (c) e lokela ho leshwa nakong ya dikgwedi tse leshome le metso e mmedi 23

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