Federal Register of Legislation - Australian Government

Primary content

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Repealed by AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - August 2015
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001