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IAS 20: Accounting for Government Grants and Disclosure of Government AssistanceScope (paras. 1-2)Definitions (paras. 3-6)Government grants (paras. 7-33)Government assistance (paras. 34-38)Disclosure (para. 39)Transitional provisions (para. 40)Effective date (paras. 41-49)IAS 20: Basis for ConclusionsIntroduction (paras. BC1-BC2)Accounting for loans from government with a below‑market rate of interest (paras. BC3-BC5)
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IAS 20: Basis for Conclusions

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