CERTYNEX IFRS ACADEMY

Lavandier receives EUR 300,000 to cover launch costs that will be recognised as 50% in the first year, 30% in the second and 20% in the third (case fact). Which allocation to profit or loss is consistent with recognition on a systematic basis over the periods of the costs compensated?

EUR 150,000, 90,000 and 60,000 over the three years, in line with the costs.

EUR 100,000 a year, on a straight-line basis over three years.

EUR 300,000 in the first year, because the grant is earned on receipt.

EUR 200,000, 100,000 and 0, according to the expected receipt schedule.