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About Lecture Notes On Government Grants
1. Government grants are assistance from the government that must be used for specific purposes. There are grants for assets and income, and they are recognized over time as the related costs or expenses are incurred. 2. Grants can be presented in the financial statements in different ways depending on if they are for assets or income. Any conditions attached must be met for the grant to be recognized. 3. The timing and amount of grant recognition depends on whether it is for a specific expense, depreciable asset, non-depreciable asset, or if it is part of a consolidated package. Forgivable loans and below-market interest rate loans are treated as grants.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 2 |
| Language: | English |
| Format: | |
| Price: | FREE |
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