ACCA P2 考試： IAS 20 Government Grants
　　IAS 20 Accounting for Government Grants and Disclosure of Government Assistance considers the accounting treatment for government grants that are income-based grants and asset based. This section only considers the issues relating to asset-based grants.
 
　　Accounting Treatment
　　The standard allows two possible methods of accounting for asset-based grants.
 
　　Present as Deferred Income
　　The grant will be presented as deferred income in the statement of financial position. Deferred income is included in the liability section of the statement of financial position, split between non-current and current elements.
　　The deferred income will be credited to profits over the life of the related asset, in the same manner in which that asset is depreciated.
 
　　Deduct From Cost of Asset
　　The other option is to deduct the grant from the cost of the asset.
　　The effect on profits will be the same as the previous method due to the fact that the charge for depreciation will now be based on the net cost of the asset.
 
　　Granted Asset
　　Some intangible assets may be acquired free of charge, or for nominal consideration, by way of a government grant (e.g. airport landing rights, licences to operate radio or television stations, import quotas, rights to emit pollution).
　　Under IAS 20, both the intangible asset (debit entry) and the grant (credit entry) may be recorded initially at either fair value or cost (which may be zero).

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