CTHRepealedLegislation
AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - July 2004
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AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - July 2004
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AASB 120 Accounting for Government Grants and Disclosure of Government Assistance as amended incorporates IAS 20 Accounting for Government Grants and Disclosure of Government Assistance as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 20) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal numbering.