UK GAAP - Government Grants

This module forms part of Mercia's UK GAAP Library, and covers an in-depth look at the requirements of Section 24 that sets out the accounting and disclosure requirements for government grants and other forms of government assistance.

Course outline:

An in-depth look at the requirements of Section 24 that sets out the accounting and disclosure requirements for government grants and other forms of government assistance.

This course covers:

  • Scope and Definitions
  • Determining Whether Section 24 Applies
  • Recognition and Accounting for Government Grants
  • Accounting for Grants – Practical Examples

CPD Hours: 1

This module is available as part of the UK GAAP Library.

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