IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

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

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