Government grants #GovernmentGrants

  • Government grants are assistance by government in cash or kind to an enterprise for past or future compliance with certain conditions.
  • They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the enterprise.
  • > IAS 20 — Accounting for Government Grants and Disclosure of …

       > AS 12 Accounting for Government Grants


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