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IFRS Notes

12002


IAS 20: Keywords

 Government assistance
government provides economic benefits if an entity qualifies certain criteria

Government grants
government transfers resources if an entity satisfies certain conditions about operating activities

Grants related to assets
primary condition of these grants is to acquire long-term assets

Grants related to income
government grants not classified as grants related to assets

Forgivable loans
repayment is waived if certain conditions are met
 

   
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