⏰学习时间：
1.as deferred income：amortised to profit or loss over the asset's useful life2.deducting：deducting the grant in calculating the carrying amount of the asset
condition√；receive√
2x1.1.1买入资产收到补助
Dr PPE 6000Cr Cash 6000
classification
🔍政府补助退回
🖊Grants relating to assets
IAS 20 和中国会计准则都将政府补助定义为企业从政府收到的货币或非货币性资产，用于支持企业达到某些条件的经济利益。两者都分类为与资产相关或收益相关的政府补助。两者都要求政府补助在企业满足一定条件时才可以确认。但在处理政府补助的方式上，中国会计准则更注重财务报表的透明度和政府政策的配合，而 IAS 20 更强调国际化操作中的灵活性。
🔍定义
2x2.1.1退回补助
Dr Deferred income 3200Dr Expense 800Cr Cash/liability 4000
condition×；receive√
1.as part of other income2.deducted from the related expenseDr CashCr Other income / Expense
Method 1: Capital grant - Deferred income
Method 2: Deduct the grant
🔍确认
assistance by government/transfer of resources
🖊Repayment of grants
🖊Grants relating to income
change in accounting esatimate
Dr Depreciation expense 1200Cr PPE 1200
Dr trade receivableCr other income
收钱时：Dr cashCr deferred income条件满足后：Dr deferred incomeCr other income
Method
🖊Example
📚学习内容：
IAS 20 Government grants
Dr PPE 10000Cr Cash 10000Dr Cash 4000Cr Deferred income 4000
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🖊Definitions
Accounting treatment
Dr cashCr other income
🔍与收益相关的政府补助
🔍与资产相关的政府补助
🖊Recognition
Dr Depreciation expense 2000Cr PPE 2000Dr Deferred income 800Cr Other income 800
condition√；receive×
2x1.12.31
reasonable assuranceconditions will be compliedthe grants will be received
💡总结
🔍例题
