216 An entity shall disclose:

(a) the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;

(b) the nature and extent of government grants recognised in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited; and

(c) unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.

Disclosure requirements in IAS 20 that remain applicable

217 An entity shall apply the disclosure requirements in paragraphs 21-22, 28 and 31 of IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.