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The study examined the problem of re-disclosure of grants and government assistance to developing countries, which represent a large proportion of the state’s general revenues from the state’s general budget in 2020 in light of Covid -19 Pandemic, where the international standard No. 20 was reviewed and it was found that it did not clarify how to re-disclose these numbers The regulations and instructions represented in the financial and accounting policies were also examined and it was also found that they did not clarifying such treatments the examination of the donor organizations and countries was reviewed and it was found that they would not make any suggestion or help regarding this problem, A set of results was reached of which International standards of various kinds did not clarify the treatment by re-disclosure of those grants under unusual circumstances. And that the regulations and instructions represent in the financial and accounting policies that did not address the treatment of this problem because the pandemic is unique. A set of recommendations was also reached, including: finding other internal financial alternatives that cover up to 75% of those grants and aid provided, because the outside world is predominantly exposed to the pandemic of Covid-19, and dedicating global efforts, especially international standards, that contribute to helping  countries re-disclosure numbers of grants and assistance and how to re-estimate them.

Expected Disclosure of Grants and Government Assistance in Accordance with IAS (20) in Light of COVID 19-Pandemic