Related Discussions

• IAS 20 — Recoverable cash payments

• 10 Nov 2015

• This session addressed a request to clarify whether cash payments made by a government to assist an entity finance a research and development project should be accounted for as a liability (i.e. a forgivable loan as defined in IAS 20) or as revenue (i.e. a government grant as defined in IAS 20) when received.

• Agenda Proposals

• 12 Dec 2007

• The staff presented the Board with four agenda proposals. They are (1) intangibles, (2) emissions trading and government grants, (3) common control transactions, and (4) management commentary.

• Government Grants

• 21 Feb 2006

• The Board discussed the current status of the project to revise IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

• Short-term Convergence

• 20 Jul 2004

• The Boards discussed the potential inconsistency between the government grant liability measurement and revenue recognition requirements of IAS 41 and the proposed changes to IAS 37 and the Revenue Recognition project.

• Short-term Convergence

• 19 Feb 2004

• The Boards discussed two option, (1) to amend IAS 20 to reflect the requirements for government grants contained in IAS 41, or (2) withdraw IAS 20 in its entirety.

• Convergence - Short-Term Project

• 22 Jan 2003

• The Boards discussed assets held for disposal and government grants.

• Convergence Topics

• 18 Jul 2002

• The Board discussed certain areas of difference among major national accounting standards and IAS where there are opportunities for convergence.