Federal Register of Legislation - Australian Government

Primary content

AASB 120 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
Sets out recognition, measurement and disclosure requirements for government grants received by for-profit entities.
Administered by: Treasury
General Comments: This compilation represents the Standard as at the making date of the last Amending Standard shown in the Table of Standards.
Registered 08 May 2014
Start Date 01 Mar 2011
End Date 07 Oct 2011
Date of repeal 31 Dec 2017
Repealed by AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - August 2015
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001