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AASB 120 - Accounting for Government Grants and Disclosure of Government Assista

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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website
 


 
The following is a list of articles regarding AASB 120 that may be of interest (please note that only members can view Charter articles):
  • Charter October 2006: "Accounting for Retirement Villages", Roseanne Blumberg and Annette Kimmitt 
     
    Complex issues have arisen when accounting for retirement villages under AIFRS.