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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