IND AS 20 - Accounting For Government Grants & Disclosure of Government Assistance

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 20

ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE

1

INTRODUCTION

2

WHAT IS GOVERNMENT

3

WHAT ARE GOVERNMENT GRANTS

4

WHAT IS GOVERNMENT ASSISTANCE

5

WHAT ARE FORGIVABLE LOANS

6

WHAT IS FAIR VALUE

7

IND AS 20 DOES NOT DEAL WITH (SCOPE EXCLUSION )

8

DETERMINATION OF NATURE OF ASSISTANCE

9

RECOGNITION OF GOVERNMENT GRANT

10

APPROACHES TO ACCOUNTING OF GOVERNMENT GRANT

11

WHETHER RECEIPTS BASIS IS PERMISSIBLE

12

NATURE OF GOVERNMENT GRANTS

13

GRANTS RELATED TO ASSETS

14

GRANTS RELATED TO DEPRECIABLE ASSETS

15

GRANTS RELATED TO NON-DEPRECIABLE ASSETS

16

GRANT RELATED TO INCOME

17

DISCLOSURE IN THE STATEMENT OF CASH FLOWS

18

PRESENTATION OF GRANT RELATED TO INCOME

19

GOVERNMENT GRANTS THAT ARE RECEIVABLE AS

COMPENSATION FOR EXPENSES OR LOSS

20

GOVERNMENT ASSISTANCE – NO SPECIFIC RELATION TO OPERATING ACTIVITIES

21

NON-MONETARY GRANTS

22

LOANS AT CONCESSIONAL RATE

23

REPAYMENT OF GOVERNMENT GRANTS

24

REPAYMENT OF A GRANT RELATED TO INCOME

25

REPAYMENT OF A GRANT RELATED TO AN ASSET

26

DISCLOSURES

27

MAJOR CHANGES IN IND AS 20 VIS-À-VIS IAS 20 NOT RESULTING IN CARVE OUTS

28

SIGNIFICANT DIFFERENCES BETWEEN IND AS 20 AND AS 12

29

MULTIPLE CHOICE QUESTIONS

30

PROBLEMS FOR SELF PRACTICE

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