IND AS 20 Government Grants Illustration From 1-10 Sep 2025 Exam
Автор: Kushal Mehta Classes
Загружено: 2025-03-26
Просмотров: 258
Indian Accounting Standard (Ind AS) 20 provides guidelines on recognizing, measuring, and presenting government grants and financial assistance in an entity’s financial statements. Understanding these rules is essential for accurate financial reporting and compliance.
📌 Timestamps:
00:00 Introduction to Ind AS 20
00:45 What Are Government Grants? (Subsidies, Incentives, Tax Exemptions)
02:10 Types of Government Grants – Capital Grants & Revenue Grants
04:00 Recognition & Accounting Treatment under Ind AS 20
06:15 Presentation Methods – Offset vs. Deferred Income
08:05 Disclosure Requirements in Financial Statements
09:30 Impact on Business Financials & Compliance
10:45 Conclusion & Key Takeaways
Whether you're a CA, accountant, finance professional, or student, this video will help you understand Ind AS 20 in a simplified way.
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