Chapter 9 Government Grants

Keeping Up with ACCA (by the Accountant's Perspective) by Accountant's Perspective

Episode notes

hapter 9: Government Grants (IAS 20)

📄 Caption: Government support? Here’s how to account for it. This video shows both the income and asset reduction methods under IAS 20.

What you’ll learn:

  • Types of grants
  • Conditions and recognition timing
  • Forgivable loans
  • Deferred income treatment

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