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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

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