Embedded Files
1. Definitions and Scope
1-1 Introduction (Definitions) [O]
1-1 Introduction (Definitions) [O]
2. Recognition
2-1 Recognition [R]
2-1 Recognition [R]
2-2 Q&A MZ Limited [I]
2-2 Q&A MZ Limited [I]
3. Presentation & Disclosure
3-1 Presentation and Disclosure [I]
3-1 Presentation and Disclosure [I]
4. Repayment
4-1 Repayment of grant [I]
4-1 Repayment of grant [I]
Query: Sir grant related to income for partial repayment is same as grant related to asset partial format?
Response: No. The treatment of repayment of grant related to income is same (whether full repayment or partial repayment). The treatment is: reduce Deferred grant income balance (if any), excess amount (if any) to be charged in PL.
5. Comprehensive Examples
5-1 Q&A Adeel Limited [I]
5-1 Q&A Adeel Limited [I]
5-2 Q&A Kashif Limited [I]
5-2 Q&A Kashif Limited [I]
5-3 Q&A Accounting Treatments (ICAP Autumn 2019) [R]
5-3 Q&A Accounting Treatments (ICAP Autumn 2019) [R]
5-4 Q&A Corv Limited (ICAP Spring 2021) [O]
5-4 Q&A Corv Limited (ICAP Spring 2021) [O]
5-5 Q&A Xero Limited & One Limited (ICAP Autumn 2022) [I]
5-5 Q&A Xero Limited & One Limited (ICAP Autumn 2022) [I]
5-6 Q&A Katie [R]
5-6 Q&A Katie [R]
5-7 Q&A Oxygen [O]
5-7 Q&A Oxygen [O]
5-8 Q&A Three Scenarios (ICAP Spring 2023) [R]
5-8 Q&A Three Scenarios (ICAP Spring 2023) [R]
5-9 Q&A Shark Limited (ICAP Autumn 2023) [R]
5-9 Q&A Shark Limited (ICAP Autumn 2023) [R]
6. Objective Based Q&A
6-1 MCQs [R]
6-1 MCQs [R]
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