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IAS 20: purpose, scope and definitions
Chapter 1 · Purpose, scope and definitions · 15 exercises
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Target a chapterThe exercises of a single chapter.
- 01Purpose, scope and definitions15 exercises
- 02Recognition and reasonable assurance12 exercises
- 03Government loans: forgiveness and below-market rate11 exercises
- 04The income approach26 exercises
- 05Non-monetary grants9 exercises
- 06Grants related to assets24 exercises
- 07Grants related to income10 exercises
- 08Repayment of a grant21 exercises
- 09Other government assistance6 exercises
- 10Disclosures11 exercises
- 11Transition and effective dates5 exercises
- 12Boundaries with other standards14 exercises
Target a conceptThe exercises of a single concept.
- Purpose and scope of the standardFragile3 exercises
- Scope exclusionsFragile3 exercises
- The defined termsFragile6 exercises
- Forms of government assistanceFragile3 exercises
- Reasonable assuranceFragile7 exercises
- Receipt is not evidenceFragile3 exercises
- The form of settlementFragile3 exercises
- Forgivable government loansFragile4 exercises
- Benefit of a below-market loanFragile8 exercises
- Principle of the income approachFragile4 exercises
- Systematic basisFragile8 exercises
- Matching to the costs compensatedFragile7 exercises
- No direct credit to equityFragile3 exercises
- Depreciable assetsFragile3 exercises
- Costs already incurredFragile5 exercises
- Specific costsFragile2 exercises
- Fair value or nominal amountFragile9 exercises
- The presentation choiceFragile7 exercises
- Statement of cash flowsFragile3 exercises
- Deferred incomeFragile12 exercises
- Deduction from the carrying amountFragile11 exercises
- Non-depreciable assetsFragile2 exercises
- Presentation of income grantsFragile8 exercises
- Further presentation pointsFragile3 exercises
- A change in estimateFragile5 exercises
- Repayment of an asset grantFragile10 exercises
- Repayment of an income grantFragile6 exercises
- Impairment reviewFragile4 exercises
- Other government assistanceFragile6 exercises
- Accounting and presentation policyFragile4 exercises
- Nature and extent of assistanceFragile7 exercises
- Unfulfilled conditions and contingenciesFragile3 exercises
- Effective datesFragile5 exercises
- Boundary with IFRS 9Fragile7 exercises
- Capitalisation of borrowing costs (IAS 23)Fragile4 exercises
- The cost of a fixed asset (IAS 16)Fragile5 exercises
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