Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Conclusions<br />
New standard<br />
clarifies …<br />
• Impact of<br />
stipulations on<br />
revenue<br />
recognition<br />
• Recognition of<br />
assets and<br />
liabilities<br />
• Authorization<br />
(transferor and<br />
recipient)<br />
Considerations<br />
• Granting<br />
processes &<br />
related<br />
documentation<br />
• Internal control<br />
implications<br />
• Detailed analysis<br />
required on a case<br />
by case basis<br />
• Quarterly reporting<br />
impacts
Change language