accounting

Ind AS 20: Government Grants Accounting

Ind AS 20 - government grants recognition, presentation, and disclosure. Capital vs income grants.

GetYourCA Team
2 April 2026·Updated 2 April 20261 min read12.5K views
"indas""government-grants""deferred-income""subsidy"

Ind AS 20: Government Grants#

Recognition#

  • No unconditional right initially
  • Conditions satisfaction
  • Reasonable assurance
  • Deduct from asset cost
  • Reduced depreciation
  • Or Deferred income
  • Deferred income
  • Credit to P&L systematically
  • Match related expenses

Presentation#

TypeTreatment
Asset grantReduce asset value
Income grantDeferred income

Disclosure#

  • Accounting policy
  • Nature of grants
  • Unfulfilled conditions

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