IAS 20 Government grants

Hello,

Could you please help me with clarifying a few things regarding government grants?

First, in the study materials they initially say that “grants should not be recognised until the conditions for receipt have been complied with and there is a reasonable assurance the grant will be received”.

Later in the text they state that grant should only be recognised when there is reasonable assurance that 1) the entity WILL comply with the conditions of the grant and second condition is the same as in the first sentence.

I am confused as in the first sentence they say that grant only can be recognised if the conditions WERE met but in the second one they say that it can be recognised if there is assurance that it WILL be met (i.e. was not yet met). Could you please clarify this?

Could you please also advise whether these two conditions are for recognition on the P&L, on BS or on both?

Thank you in advance.