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IAS20 Accounting for Government Grants and Disclosure of Government Assistance

IAS20 Accounting for Government Grants and Disclosure of Government Assistance

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时间：2019-08-05

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1、IAS20InternationalAccountingStandard20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistanceThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistancewasissuedbytheI

2、nternationalAccountingStandardsCommitteeinApril1983,andreformattedin1994.LimitedamendmentstoIAS20weremadebyIAS10(issuedMay1999)andIAS41(issuedJanuary2001).InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplica

3、bleunlessanduntiltheywereamendedorwithdrawn.SincethenIAS20hasbeenamendedbythefollowingIFRSs:•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember2003)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•ImprovementstoIFRSs(issuedMay2008).*Amendmentswithaneffective

4、datelaterthan1January2011IAS20hasbeenamendedbyIFRS9FinancialInstruments(issuedOctober2010)andtheaccompanyingBasisforConclusionshasbeenamendedforconsistency.TheamendmenttoIAS20hasaneffectivedateof1January2013andtheamendmentsarethereforenotincludedinthisedition.ThefollowingInterpretationsrefertoIAS20:

5、•SIC-10GovernmentAssistance—NoSpecificRelationtoOperatingActivities(issuedJuly1998)•IFRIC12ServiceConcessionArrangements(issuedNovember2006andsubsequentlyamended)•IFRIC18TransfersofAssetsfromCustomers(issuedJanuary2009).†*effectivedate1January2009†effectivedate1July2009©IFRSFoundation1419IAS20CONTEN

6、TSparagraphsINTERNATIONALACCOUNTINGSTANDARD20ACCOUNTINGFORGOVERNMENTGRANTSANDDISCLOSUREOFGOVERNMENTASSISTANCESCOPE1–2DEFINITIONS3–6GOVERNMENTGRANTS7–33Non-monetarygovernmentgrants23Presentationofgrantsrelatedtoassets24–28Presentationofgrantsrelatedtoincome29–31Repaymentofgovernmentgrants32–33GOVERNM

7、ENTASSISTANCE34–38DISCLOSURE39TRANSITIONALPROVISIONS40EFFECTIVEDATE41–43BASISFORCONCLUSIONS1420©IFRSFoundationIAS20InternationalAccountingStandard20AccountingforGovernmentGrantsandDisclosureofGovernme

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