AASB 120

Accounting for Government Grants and Disclosure of Government Assistance

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2027

Interpretations
INT 12 Service Concession Arrangements
INT 110 Government Assistance – No Specific Relation to Operating Activities

IASB Extras
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated March 2022)

AASB Extras
AASB Staff FAQs – Accounting for Government Support (7/20) [PDF 679kB]