WebMar 4, 2024 · Accounting Standard 12 deals with the accounting for government grants. Such grants are offered by the government, government agencies and similar bodies including local, national or international. These government grants are sometimes referred to as subsidies, cash incentives, duty drawbacks etc. WebAs a result, recognition of the grant as an offset to depreciation would no longer accomplish the IAS 20 objective of offsetting the costs for which the grant is intended to …
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