NZ SIC-10

Government Assistance—No Specific Relation to Operating Activities

Provides guidance on whether government assistance is a ‘government grant’ within the scope of NZ IAS 20.

  • NZ SIC 10 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

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