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请教大家一个问题,NPO, 将会在8月收到政府grant,用来cover从6月到8月的一部分费用,我的理解是这个grant应该算作从6月到8月的revenue,虽然还没有收到,但是应该match expense发生的月份,具体就是dr. receivable,cr. revenue.

maomaomao (猫猫猫)
不知道这样处理对不对?在网上查了查,一种和我的处理方法一样,还有一种算作收到那个月的revenue

The grant is recognised as income over the period necessary to match them with the related costs, for which they are intended to compensate, on a systematic basis. [IAS 20.12]

A grant receivable as compensation for costs already incurred or for immediate financial support, with no future related costs, should be recognised as income in the period in which it is receivable. [IAS 20.20]
(#85564@41)
2016-7-18 -05:00
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