What is NAS No. 10?
Also known as: Accounting for Government Assistance and Disclosure of Information about It
NAS No. 10 “Accounting for Government Assistance and Disclosure of Information about It” sets the procedure for reflecting government assistance received by an organization in accounting and financial statements. For foreign readers: broadly corresponds to IAS 20 “Accounting for Government Grants and Disclosure of Government Assistance”. Approved by Order No. 136 of the Minister of Economy and Finance dated 14 June 2024 (registered with the Ministry of Justice on 24.07.2024, No. 3534).