1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
  2. IAS 20: Basis for Conclusions
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IAS 20: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC2)
Accounting for loans from government with a below‑market rate of interest (paras. BC3-BC5)
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