New Zealand Equivalent to International Accounting Standard 20

Accounting for Government Grants and Disclosure of Government Assistance


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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • NZ IAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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New version not yet mandatory

  • NZ IAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download
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