Compilation details
AASB Interpretation 110 Government Assistance—No Specific Relation to Operating Activities (as amended)
Compilation details are not part of Interpretation 110.
This compiled Interpretation applies to annual periods beginning on or after 1 January 2027. It takes into account amendments up to and including 7 June 2024 and was prepared on 7 April 2026 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 110 (August 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments