NZ IAS 20

Accounting for Government Grants and Disclosure of Government Assistance


View this Standard in the Standards Navigator

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 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

    Download

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
*Additional Material is restricted to those with NZ-assigned IP addresses only.

Related pages

Standards