Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

My account — Professional

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

IAS 20Accounting for Government Grants and Disclosure of Government Assistance

IAS 20Chapter 11Lesson 1

Transition and effective dates

Step 1 of 4Learning objectives

Go deeper+1 deeper insight · +1 point of attention

An amended standard applies from a date and according to transitional provisions; the text in force for the period under review must be found.

10 minNot started

Learning objectives

  • Know why effective dates and transitional provisions exist.
  • Find the text applicable to a given period.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance

  1. 1 · Not startedPurpose, scope and definitions0 / 1 lesson
  2. 2 · Not startedRecognition and reasonable assurance0 / 1 lesson
  3. 3 · Not startedGovernment loans: forgiveness and below-market rate0 / 1 lesson
  4. 4 · Not startedThe income approach0 / 1 lesson
  5. 5 · Not startedNon-monetary grants0 / 1 lesson
  6. 6 · Not startedGrants related to assets0 / 1 lesson
  7. 7 · Not startedGrants related to income0 / 1 lesson
  8. 8 · Not startedRepayment of a grant0 / 1 lesson
  9. 9 · Not startedOther government assistance0 / 1 lesson
  10. 10 · Not startedDisclosures0 / 1 lesson
  11. 11 · Not startedTransition and effective dates0 / 1 lesson
  12. 12 · Not startedBoundaries with other standards0 / 1 lesson