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government grant

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › government grant

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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    Posts
  • November 27, 2010 at 4:59 pm #46306
    dou
    Member
    • Topics: 15
    • Replies: 32
    • ☆

    if there is revenue based grant, there are set off against expenses in SOCI, and present as other income. so how do we know which one will we prefer?

    and als if there are RBG in the year the machine bought, how to do measurement?
    cost=$5000
    RBG=$1000
    depn=4 years

    how to record it in I/s and b/s?

    thanks

    November 28, 2010 at 9:00 am #71844
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    1 – whichever the company policy states

    2 – either Dr Cash, Cr Asset and calculate depreciation on the reduced asset value,
    or
    Dr Cash and Cr deferred income. Calculate depreciation on the gross value of the asset, but offset against that the appropriate proportion of the deferred income

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