FASB Accounting Standards Update (ASU) No. 2021-10, Disclosures by Business Entities About Government Assistance.
The ASU does not apply to not-for-profit entities or employee benefit plans.
International Accounting Standard (IAS) 20, Accounting for Government Grants and Disclosure of Government Assistance.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
See paragraph BC17 of the ASU.