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Chapter 13

IAS 20 Government Grants and

IAS 40 Investments Properties

Outcome

By the end of this session you should be able to:

 apply the provisions of IAS 20 Government Grants in relation to accounting for
government grants

 identify and account for capital and revenue grants

 account for repayments of grants

 define investment properties

 discuss why the treatment of investment properties should differ from other
properties

 apply the requirements of IAS 40 Investment Properties for investment
properties

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 13 of your Study Text

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