IAS 20 Government grants


Entities can receive different government grants. There might be conditions attached to them. They might be received in cash, as a reduction of a liability, as part of a package of financial or fiscal aids, etc. Grants might be given to an entity to help finance a particular asset or other expenditure.

The question arises: what grants are within the scope of IAS 20, and what are the specific recognition and measurement criteria related to these grants?

This course will enable you to:

  • identify government grant and government assistance in the scope of IAS 20;
  • distinguish grants related to assets and grants related to income;
  • identify proper accounting treatment in the case of grants related to assets and
  • grants related to income;
  • review and understand disclosure requirements of IAS 20.

Further information:

  • Training hours: 50 minutes
  • Language: English

This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.


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Contact us

Ana Cetkovic

Ana Cetkovic

PwC's Academy Coordinator, PwC Montenegro

Tel: +382 67 643 304