Government Grant

Froggy Jumps

Parties jouées 6

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Testing the knowledge of Students

Créé par

Kim Josiah Lim

Philippines

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Government Grant


Froggy Jumps Government GrantVersion en ligne Testing the knowledge of Students par Kim Josiah Lim 1 These are assistance by government in the form of transfer of resources to an entity in return for past or future compliance with certain condition a Government Grant b Government Assistance c Government Guidance 2 Non Monetary Government Grant shall be recognized at a Cost b Carrying Amount c Fair Value 3 Government Grants Standard a PAS 16 b IAS 20 c IAS 21 4 Grants in recognition of specific expenses recognized in what? in same period as the related expenses a Income Statement b Other Comprehensive Income c Profit or Loss 5 A Government Grant that becomes repayable due to non compliance with condition shall be accounted for as a Change in Fair Value b Change in account estimate c Profit or Loss 6 It is an action by government designed to provide economic benefit specific to an entity or range of entities or range of entities qualifying under certain criteria a Government Assistance b Government Grant c Government Action Plan 7 Example of Goverment Assistant excludes: a Free Technical of Marketing Advice b Imposition of trading constraints on competitors c Government procurement policy 8 Classification of Government Grant excludes: a Grant related to expenses b Grant related to assets c Grants related to income 9 Allowed to be used in accounting for government grants a Cash Basis b Accrual Basis c Matching Basis 10 Benefit of government loan with no interest or below market rate is measured at a Present Value of Loan b Face Amount of loan c Difference between Face Amount and Present Value 11 Government Grant related to non depreciate asset that requires fulfillment of certain condition shall be recognized a Income over the period which bears the cost of meeting the conditions b Income Immediately c Income over a fixed period of 25 years 12 Repayment of grant related to income shall be a Component of other comprehensive income b Applied first against deferred income balance and any excess recognized immediately as expenses c Increasing in Carrying value of asset or by reducing the deferred income 13 True about Government Grant except: a Grants will be given b Grants will be received c Entity comply with condition attached to them 14 Entry to record upon receiving a grant related or setting up grants as deferred income a Debit: Cash Credit: Deferred Grant Income b Debit: Deferred Grant Income Credit: Income from Govt Grant c Debit: Deferred Grant Income Credit: Cash 15 Grant received 2M, Building 5M, Useful life 10yrs, Residual Value 250k, Depreciation Expense under Gross Method a 475,000 b 200,000 c 500,000

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Government Grant

Froggy Jumps

À propos de cette activité

Créé par

Téléchargez la version pour jouer sur papier

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Government GrantVersion en ligne

par Kim Josiah Lim

These are assistance by government in the form of transfer of resources to an entity in return for past or future compliance with certain condition

Non Monetary Government Grant shall be recognized at

Government Grants Standard

Grants in recognition of specific expenses recognized in what? in same period as the related expenses

A Government Grant that becomes repayable due to non compliance with condition shall be accounted for as

It is an action by government designed to provide economic benefit specific to an entity or range of entities or range of entities qualifying under certain criteria

Example of Goverment Assistant excludes:

Classification of Government Grant excludes:

Allowed to be used in accounting for government grants

Benefit of government loan with no interest or below market rate is measured at

Government Grant related to non depreciate asset that requires fulfillment of certain condition shall be recognized

Repayment of grant related to income shall be

True about Government Grant except:

Entry to record upon receiving a grant related or setting up grants as deferred income

Grant received 2M, Building 5M, Useful life 10yrs, Residual Value 250k, Depreciation Expense under Gross Method