Government Transfers - Deloitte

Statement of Remeasurement Gains and Losses
• New statement of measurement gains and losses, reports:
– unrealized gains and losses associated with financial instruments
measured at fair value;
– foreign exchange gains and losses on foreign denominated items
carried at amortized cost;
– amounts reclassified to the statement of operations upon
derecognition or settlement; and
– other comprehensive income reported when a government includes
the results of government business enterprises and government
business partnerships in the government’s summary financial
statements.
– Impairment losses: recorded directly in Statement of
Operations