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ICAI’s ITFG provides Key Clarification on Government Grant Accounting

January 9, 2019[2019] 101 taxmann.com 134 (Article)
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Ind AS Technical Facilitation Group’ (ITFG) of Ind AS Implementation Group recently issued its Bulletin 17 and, amongst other changes, provided clarifications on certain key aspects of government grant accounting under Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance. One of the issues dealt with is the transitional accounting of one of the recent amendments to Ind AS 20.
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