TAILIEUCHUNG - International Accounting Standard 20: Accounting for government grants and disclosure of government assistance

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994. | IAS 20 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 2001). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then IAS 20 has been amended by the following IFRSs: • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • Improvements to IFRSs (issued May 2008).* The following Interpretations refer to IAS 20: • SIC-10 Government Assistance—No Specific Relation to Operating Activities (issued July 1998) • IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended). * effective date 1 January 2009 © IASCF 1347 IAS 20 CONTENTS paragraphs INTERNATIONAL ACCOUNTING STANDARD 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE SCOPE 1–2 DEFINITIONS 3–6 GOVERNMENT GRANTS 7–33 Non-monetary government grants 23 Presentation of grants related to assets 24–28 Presentation of grants related to income 29–31 Repayment of government grants 32–33 GOVERNMENT ASSISTANCE 34–38 DISCLOSURE 39 TRANSITIONAL PROVISIONS 40 EFFECTIVE DATE 41–43 BASIS FOR CONCLUSIONS 1348 © IASCF IAS 20 International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is set out in paragraphs 1–43. All the paragraphs have equal authority but retain the .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits