IAS 20: government grants

Plain-English guides to IAS 20 government grants, each with a worked example.

IAS 20 covers government grants and disclosure of government assistance. 1 guide, all free.

1 guide

IAS 20 government grants4 minute readIAS 20 government grants explained: when to recognise a grant, grants for assets and for income, forgivable and low-interest loans, repayments and examples.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.