Federal Register of Legislation - Australian Government

Primary content

AASB 120 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project
Sets out recognition, measurement and disclosure requirements for government grants received by for-profit entities.
Administered by: Treasury
Registered 13 Nov 2009
Start Date 01 Jan 2009
End Date 28 Feb 2011
Date of repeal 31 Dec 2017
Repealed by AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - August 2015
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001