The purpose of the Invitation to Comment (ITC) is to solicit broad stakeholder feedback on the recognition, measurement, and presentation requirements of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance. Specifically, the FASB staff would like to understand whether the requirements of IAS 20 as it relates to the accounting for government grants represent a workable solution for improving generally accepted accounting principles (GAAP) in the U.S. financial reporting environment for business entities.
Invitation to Comment 2022-002 (PDF 0.99mb)
Issued: June 13, 2022
Comments Due: September 12, 2022

Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.

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