Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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<strong>Government</strong> <strong>Transfers</strong>, PS 3410 - New<br />
standard<br />
Standard sought to clarify:<br />
The<br />
recognition of<br />
multi-year<br />
funding to<br />
outside<br />
organizations<br />
Nature and<br />
level of<br />
authorization<br />
required for<br />
recognition of<br />
transfer<br />
Whether<br />
transfer terms<br />
& conditions<br />
affect timing<br />
of recognition<br />
by recipients<br />
& transferring<br />
government<br />
Whether the<br />
nature of the<br />
transfer<br />
affects the<br />
accounting<br />
(e.g. capital<br />
or operating)
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