Other Government assistance（其他政府援助）是什么_2020年ACCA考試FR知識點
7月份ACCA考試時間越來越近，大家都準(zhǔn)備好了嗎？今天東奧小編為大家整理了ACCA考試FR科目知識點，趕快來看一下詳細(xì)內(nèi)容吧。
【內(nèi)容導(dǎo)航】
Other Government assistance其他政府援助
【知識點】
Other Government assistance其他政府援助
Other Government assistance
Some forms of government assistance are excluded from the definition of government grants.
(a) Some forms of government assistance cannot reasonably have a value placed on them, e.g. free technical or marketing advice, provision of guarantees
(b) There are transactions with government which cannot be distinguished from the entity's normal trading transactions, e.g. government procurement policy resulting in a portion of the entity's sales. Any segregation would be arbitrary
Disclosure of such assistance may be necessary because of its significance;
Its nature, extent and duration should be disclosed
一分耕耘一分收獲，備考ACCA考試，希望大家能夠提前了解考試規(guī)則，提前下載好準(zhǔn)考證，爭取考過，大家一起加油吧。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第20講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
相關(guān)文章
津公網(wǎng)安備12010202000755號