1. International Accounting Standards
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
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  1. IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
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IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

Comparing proposed amendment...
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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