NZ IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

Prescribes the accounting for, and disclosure of, government grants and the disclosure of other government assistance.

  • NZ IAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)

  • NZ IAS 20 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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