Section 3800 - Government assistance

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Section establishes standards for accounting for government assistance. Various levels of government in Canada have adopted assistance programs designed to influence the amount and direction of business activity. The number, variety and extent of these programs have resulted in a need for guidance on the recipient's accounting for such government assistance. The Section sets out the accounting for government assistance using an "income approach" and indicates, based on the type of such assistance, the timing for its recognition in income. It also addresses matters such as accounting for forgivable loans, accruals of government assistance and recognition of liabilities for the repayment of government assistance.

History of Section 3800




December 2009

Part II of the CPA Canada Handbook issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.