Page 31 - FR Integrated Workbook 2018-19
P. 31
Tangible non-current assets
IAS 20 Accounting for Government Grants
and Disclosure of Government Assistance
4.1 Types of grant and accounting choices
Government
Grants
Revenue Capital
Net – Gross – Net – deduct Deferred
deduct from present as from asset credit – show
expense credit cost separately
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