Governments around the world have implemented a broad range of actions to help companies during the COVID-19 coronavirus pandemic. Many – but not all – of these actions can be accounted for under  IAS 20 Accounting for Government Grants. In this podcast, Brian O’Donovan and Julia La Pointe discuss the exceptions as well as the rules to using this standard in the current unprecedented environment. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its trademarks are in use and/or have been registered.