Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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<strong>Government</strong> transfers - recipients<br />
Eligibility<br />
criteria<br />
• describe who<br />
a recipient<br />
must be or<br />
what it must<br />
do in order to<br />
be able to<br />
get a<br />
government<br />
transfer<br />
• must be met<br />
before the<br />
transfer<br />
occurs<br />
Stipulations<br />
• describe how<br />
a recipient<br />
must use<br />
transferred<br />
resources or<br />
the actions it<br />
must perform<br />
in order to<br />
keep the<br />
transfer<br />
• met after the<br />
transfer is<br />
provided<br />
Recognition<br />
• Stipulations<br />
do not affect<br />
the timing of<br />
an expense<br />
of a<br />
transferring<br />
government<br />
• Stipulations<br />
can affect<br />
revenue<br />
recognition<br />
timing by the<br />
recipient
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