Government grants (Section 24)

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Government grants (Section 24) by Mind Map: Government grants (Section 24)

1. Recognition and measurement

1.1. Initial recognition

1.2. Measurement

1.3. The two models

1.3.1. Performance model

1.3.2. Accrual model

2. Presentation and disclosure

2.1. Presentation

2.2. Disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Covid-19 considerations

4.2. Further resources

4.2.1. Disclosure checklist

4.2.2. eCPD module: Accounting for Covid-19-related Loans and Grants