Page 214 - F1 Integrated Workbook STUDENT 2018
P. 214

Chapter 13






                          Overview








                                 IAS 20                                       IAS 40
                              Government                                    Investment
                                 Grants                                     Properties





                 Revenue Grants         Capital Grants          Cost Model          Fair Value Model





                             Write grant off         Treat as a
                              against cost         deferred credit

















































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