/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Corporations Regulations 1990/20

CTHRepealedLegislation

Corporations Regulations 1990

20Unearned revenue

Start here

Get a plain-English read of 20

Turn the raw legal text into a practical explanation grounded in Corporations Regulations 1990.

View in full context

## 20 Unearned revenue If a balance sheet forming part of the accounts or the consolidated accounts specifies a class of receivables, no part of those receivables that comprises unearned revenue must be included in an estimate of the gross amount of those receivables unless the amount of the unearned revenue is shown as a deduction from that estimated amount.

Previous section19Land held for sale Next section21Valuations supported by guarantees, warranties or indemnities

Schedule 20 - Corporations Regulations 1990 - Unearned revenue — Zoe