IND AS 20
ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE
WHAT IS GOVERNMENT
WHAT ARE GOVERNMENT GRANTS
WHAT IS GOVERNMENT ASSISTANCE
WHAT ARE FORGIVABLE LOANS
WHAT IS FAIR VALUE
IND AS 20 DOES NOT DEAL WITH (SCOPE EXCLUSION )
DETERMINATION OF NATURE OF ASSISTANCE
RECOGNITION OF GOVERNMENT GRANT
APPROACHES TO ACCOUNTING OF GOVERNMENT GRANT
WHETHER RECEIPTS BASIS IS PERMISSIBLE
NATURE OF GOVERNMENT GRANTS
GRANTS RELATED TO ASSETS
GRANTS RELATED TO DEPRECIABLE ASSETS
GRANTS RELATED TO NON-DEPRECIABLE ASSETS
GRANT RELATED TO INCOME
DISCLOSURE IN THE STATEMENT OF CASH FLOWS
PRESENTATION OF GRANT RELATED TO INCOME
GOVERNMENT GRANTS THAT ARE RECEIVABLE AS
COMPENSATION FOR EXPENSES OR LOSS
GOVERNMENT ASSISTANCE – NO SPECIFIC RELATION TO OPERATING ACTIVITIES
LOANS AT CONCESSIONAL RATE
REPAYMENT OF GOVERNMENT GRANTS
REPAYMENT OF A GRANT RELATED TO INCOME
REPAYMENT OF A GRANT RELATED TO AN ASSET
MAJOR CHANGES IN IND AS 20 VIS-À-VIS IAS 20 NOT RESULTING IN CARVE OUTS
SIGNIFICANT DIFFERENCES BETWEEN IND AS 20 AND AS 12
MULTIPLE CHOICE QUESTIONS
PROBLEMS FOR SELF PRACTICE
Terms and Conditions
1) System requirement - Windows 7/8/8.1, Windows 10, Minimum Intel Pentium core 2 duo processor & minimum frequency is 2.0 GHZ, Minimum 2 GB RAM
For Mobile and Tablets Android Operating system Version 14.0 minimum or icecream sandwich or above. processor minimum 1.0 GHZ and RAM 1GB minimum.
(Our software will work only on Windows and Android platform not on MAC/ Apple/ other operating systems)
2) Do not connect Pen-drives/ PC/ Laptop to any other electronic devices like projectors/ TV.
3) Any data corruption/tamper detection shall be your sole responsibility and A S Foundation shall not be liable to re-issue or re-activate the pen-drives. You expressly agree that your use or inability to use the pen-drive is at your sole risk
4) Antivirus should be updated.
5) Validity: 1 Year
6) Views: 2 Views
7) After the product expiration, if you need to view it again, you will need to pay to renew your subscription or you can format the pen drive and use it for storage purposes.
Note: A. S. Foundation is not responsible to provide service in case of violation of above Terms and Conditions.