Description
What you will learn from the video lecture:
- What are Government grants
- Criteria for recognition
- Recognition of a Government grant
- Capital approach
- Income approach
- Grants related to assets
- Presentation of grants related to assets
- Example illustrating income approach and capital approach
- Grants related to income
- Presentation of grants related to income
- Repayment of Government grants
- Example explaining the procedure for repayment
- Impairment of the new carrying amount of the asset
- Balance Sheet and Profit and loss effect for repayment of government grant
- Government Assistance
Additional features:
Session type – Detailed deliberation on Ind AS 20 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a comprehensive e-book on Ind AS 20, and a soft copy of the presentation slides
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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