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IAS 20 — Government Grants

IAS 20 — Government Grants

#会计学笔记/财务会计/政府补助

确认

Grants are not recognised until there is reasonable assurance that the conditions will be complied with and the grants will be received.

我们只有很有可能收到这样的一个Grants的时候我们才去对于其确认。

会计处理

Grants relating to income

Grants relating to income are shown in profit or loss either separately or as part of ‘other income’ or alternatively deducted from the related expense.

如果其存在是一种对于已经发生的成本的补偿的话,或者是一种与未来成本无关的立刻的财务支持,我们应该将其确认为当期的收入。

但是如果与上面的不同的话,我们就

Grants relating to assets

Government grants relating to assets are presented in the statement of financial position as

  • As deferred income; 如果是作为递延的收入的话,我们在他的使用年限之内进行不断的摊销or
  • By deducting the grant in calculating the carrying amount of the asset.

Repayment of grants

A government grant that becomes repayable is accounted for as a change in accounting estimate .

Repayment of grants relating to income are applied first against any unamortised deferred credit and then in profit or loss.

Repayments of grants relating to assets are recorded by increasing the carrying amount of the asset or reducing the deferred income balance. Any resultant cumulative extra depreciation is recognised in profit or loss immediately.

Presentation

我们有两种方式进行Presentation

  • 第一种方式也就是记成是Deferred Income 之中
  • 第二种方法也就是在Asset的Carrying Value之中减掉
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