Federal Register of Legislation - Australian Government

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AASB 120 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2013-9 - Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments - December 2013
Sets out recognition, measurement and disclosure requirements for government grants received by for-profit entities.
Administered by: Treasury
Registered 25 Nov 2014
Start Date 01 Apr 2014
End Date 03 Jun 2014
Date of repeal 31 Dec 2017
Repealed by AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - August 2015
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Legislative Instrument Compilation
 
F2014C01285 : Authoritative PDF Document : 0.3MB Primary Document Icon F2014C01285 : ZIP Document : 83KB
12 pages