Course

12 chapters · 12 lessons · about 4 h 55 min

01Purpose, scope and definitionsNot started1 lesson0/1
- Not startedIAS 20: purpose, scope and definitionsLesson20 min15 exercises
Practise this chapter
- Chapter training · 15 exercises
- Chapter case studyFive forms of public support: grant, assistance that is not a grant, or unmet condition · foundation
02Recognition and reasonable assuranceNot started1 lesson0/1
- Not startedRecognising a grant: reasonable assuranceLesson20 min12 exercises
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03Government loans: forgiveness and below-market rateNot started1 lesson0/1
- Not startedGovernment loans: possible forgiveness and below-market ratesLesson25 min11 exercises
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- Chapter training · 11 exercises
- Chapter 3 mini-case · advanced
04The income approachNot started1 lesson0/1
- Not startedThe income approach: matching the grant to the costs it compensatesLesson35 min26 exercises
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05Non-monetary grantsNot started1 lesson0/1
- Not startedNon-monetary grants: an asset received free of chargeLesson15 min9 exercises
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06Grants related to assetsNot started1 lesson0/1
- Not startedGrants related to assets: deferred income or deductionLesson40 min24 exercises
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07Grants related to incomeNot started1 lesson0/1
- Not startedGrants related to income: where to present them?Lesson20 min10 exercises
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08Repayment of a grantNot started1 lesson0/1
- Not startedRepayment of a grantLesson40 min21 exercises
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09Other government assistanceNot started1 lesson0/1
- Not startedOther government assistance: when there is no amountLesson15 min6 exercises
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- Chapter training · 6 exercises
- Chapter 9 mini-case · expert level
10DisclosuresNot started1 lesson0/1
- Not startedDisclosures on grants and assistanceLesson25 min11 exercises
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- Chapter training · 11 exercises
- Chapter 10 mini-case · expert level
11Transition and effective datesNot started1 lesson0/1
- Not startedTransition and effective datesLesson10 min5 exercises
Practise this chapter
- Chapter training · 5 exercises
- Chapter 11 mini-case · expert level
12Boundaries with other standardsNot started1 lesson0/1
- Not startedAt the boundaries: IAS 16, IFRS 9 and IAS 23Lesson30 min14 exercises
Practise this chapter
- Chapter training · 14 exercises
- Chapter 12 mini-case · expert level

CERTYNEX IFRS ACADEMY

Course

Contents — IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance