This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994.
Accounting for Government Grants and Disclosure of Government Assistance
This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 2001).
Property, plant and equipment is carried at cost less accumulated depreciation. Assets
manufactured by the Company include direct manufacturing costs, production overheads
and interest charges incurred during the construction period. Government grants are
deducted from the cost of the related asset. Depreciation is calculated using the
straight-line method over the expected economic life of the asset. Depreciation of special
tooling costs is based on the expected future economic benefit of these tools.
As citizens, Afghan women face constitutional equality but legal inequality. Furthermore, there
are great discrepancies between customary law, civil law and Islamic Law - as well as the informal
justice system, which tends to grant women even less rights. Years of conflict and violence have
further eroded the protection of women's (limited) rights, and a culture of impunity reigns as
far as violence is concerned, including violence against women inside and outside the household.
Sector Approaches and Sector Programmes have been
labelled over time in different ways: SIPs (Sector
Investment Programmes), SDPs (Sector Development
Programmes), Sector Expenditure Programmes, and
more recently SWAp (Sector Wide Approach). In spite
of the varied terminology, there are key principles on
which there is agreement in the international donor
Firstly, it is accepted that they should be led by
partner governments. Secondly, they have the
common goal of improving the efficiency and
effectiveness with which internal and external
resources are utilised.
Who has design authority? Similar to requirements, some-
one has to define the design of the work itself. The design is
different from the requirements because there are always
many different possible designs to fulfill a set of require-
ments. Designs, also like requirements, are often negotiated
between two or more parties. One person or team might be
responsible for driving the design process and developing
ideas (designer), and another team provides guidance and
feedback on the first party’s work (VP).
the patterns of poverty and inequality that the first democratically elected government of South Africa had to address and also delves into the welfare sector, first under apartheid, and then the move towards developmental social welfare.
Through this work, Lund allows readers to understand the transformation from traditional and discriminatory welfare under apartheid, to the more progressive and developmental social welfare system to emerge in South Africa.
Through the SNS REAAL Fund, SNS REAAL Group seeks to express its commitment to
social responsibility and solidarity in a concrete way, in the form of a social dividend. For
this reason, the fund gives financial support to projects that further general community
interests with an idealistic or social content. The focus areas of the SNS REAAL Fund are Art
and Culture, Health and Care, Sport and Recreation, Nature and Environment, Education,
Restoration (cultural heritage) and social community activities. When granting requests,
attention is paid to regional distribution.
Sometimes solidarity groups study the Women in Business manuals or other reading
materials together. In some village banks the solidarity group members screen each
other’s loan proposals and give suggestions. They can recommend to the management
committee whether or not a loan should be granted.
If one of the members of a solidarity group is having a problem with her business the
others might help her make her loan payment. Or if one of the members has to go to
the market for buying or selling, another member might look after her children. Since
the women in a...
Premium Deficiency Reserve
As mentioned earlier, one view of the unearned premium reserve is that of deferred revenue. But
what if it is determined that the deferred revenue will not be sufficient to cover the corresponding
losses and expenses? Most accounting systems require the booking of an additional liability
(sometimes called a “premium deficiency reserve”) in such a situation.
Sales are generally recognized at the time the product is delivered to the customer, net of
sales taxes, customer discounts, rebates and similar charges. Service revenue is recognized
over the contractual period or as services are rendered. Revenues from long-term contracts
are recognized in accordance with the percentage of completion method. Provision for
estimated contract losses, if any, is made in the period that such losses are determined.
Royalty income is recognized on an accrual basis.
The proposed new local audit regime would continue to provide Parliament with the assurances it needs on public spending. The National Audit Office would prepare the Codes of audit practice, which prescribe the way in which auditors are to carry out their functions, and which would continue to be approved by Parliament, and associated guidance. The National Audit Office would also continue to audit Government departments providing funding to local public bodies and will continue to receive Whole of Government Accounts returns.
The World Bank does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The material in this publication is copyrighted. The World Bank encourages dissemination of its work and will normally grant permission to reproduce portions of the work promptly. Permission to photocopy items for internal or personal use, for the internal or personal use of specific clients,
Chính phủ Hoa Kỳ Trách nhiệm Văn phòng Washington, DC 20548
14 Tháng 7, 2005 Susan danh dự J. Grant trưởng Tài chính của Bộ năng lượng Gregory danh dự H. Friedman Thanh tra Tổng cục Năng lượng Tiêu đề: Kiểm toán tài chính: Bộ Năng lượng năm tài chính 2004 Quản lý Đại diện Thư trên báo cáo tài chính của nó Như bạn đã biết, Bộ trưởng Tài chính, phối hợp với Giám đốc Văn phòng quản lý và Ngân sách (OMB)...
For almost 35 years, the Alberta government has taken a
proactive approach to developing the oil sands.
Through strategic investment and appropriate policies,
the province has helped the oil sands generate tremendous
economic benefits for the people of Alberta and Canada.
Planning began in 1974, when the Alberta government
formed the Alberta Oil Sands Technology and Research
Authority to proactively develop oil sands technologies
that would allow bitumen to be recovered at relatively
Each of the language markets has its own public service broadcaster. In the Flemish
sector, total VRT revenues in 2008 were $560.9 million (€457.9 million), of which 74
percent comes from a government grant. The remaining $145.8 million (26 percent) is
secured through advertising. In the French-speaking sector, RTBF’s total revenues for 2008
amounted to $474 million, with $390 million (82 percent) coming from government
grants and the remaining $84 million (18 percent) from advertising and sponsorships.
ICJ research is supported by pooled grants from corporations, trade and professional associations, and individuals; by government grants and contracts; and by private foundations. The Institute disseminates its work widely to the legal, business, and research communities, and to the general public. In accordance with RAND policy, all Institute research products are subject to peer review before publication. ICJ pu
Besides, Expanded Programme on Immunization (EPI) and fertility
regulation activities, Integrated management of Childhood Illnesses
(IMCI) is also playing an important role in child survival through
reducing child mortality and morbidity and promoting child growth,
development and healthy practices. Effective implementation of IMCI
case management guidelines improved quality of care in health facilities
across various settings in Bangladesh. Considering its impact at a low
cost, government plans gradual expansion of IMCI programme in the
The 2010 Rwanda Demographic and Health Survey (2010 RDHS) was carried out by the National Institute of Statistics of Rwanda (NISR) and the Ministry of Health (MoH). ICF Macro provided technical assistance to the project through the MEASURE Demographic and Health Surveys program (MEASURE DHS).