ACCA F7 Government Grant IAS 20
Автор: Mohamed Shek Sesay ACCA Mentor and Tutor.
Загружено: 2025-10-29
Просмотров: 12
IAS 20 – Accounting for Government Grants and Government Assistance (ACCA Financial Reporting)
In this video, we explore IAS 20: Accounting for Government Grants and Disclosure of Government Assistance in detail. IAS 20 provides guidance on how entities should account for government grants and how to disclose government assistance received.
You will learn:
✅ The objective and scope of IAS 20
✅ The definition of government grants and assistance
✅ The types of government grants (related to income and related to assets)
✅ Recognition criteria and measurement of grants
✅ How to present grants in the financial statements
✅ Repayment of grants and related adjustments
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