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]
-maomaomao(猫猫猫);
2016-7-18{485}(#85564@41)
先谢谢大家了!
-maomaomao(猫猫猫);
2016-7-18(#85565@41)
自己顶一下!
-maomaomao(猫猫猫);
2016-7-18(#85567@41)
如果你REASONABLE ASSURANCE that GRANT WILL RECEIVED的话,你可以这样做了
-benzhang(pjcd4123);
2016-7-18(#85569@41)
grant 已经确定是会收到的!谢谢了!
-maomaomao(猫猫猫);
2016-7-18(#85570@41)