微信扫一扫
实时资讯全掌握
IAS 20 deals with the accounting treatment of government grants. Which of the following statements correctly describes the treatment of capital grants? A. Spreading the grant over the useful economic life of the asset. B. Recognising the grant in full when it is applied for. C. Disclosing a contingent liability when the grant may be required to be repaid. D. Deducting the grant from the cost of the non-current asset that it finances. |