Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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<strong>Government</strong> transfers- transferring<br />
government<br />
• A government transfer should be recognized by a<br />
transferring government as an expense in the period the<br />
transfer is authorized and all eligibility criteria have been<br />
met by the recipient.<br />
• No pre-payments or financial assets are recognized by the<br />
transferring government.<br />
• <strong>Government</strong> transfers now include transfers of tangible<br />
capital assets