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Government Transfers - Deloitte

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What are the impacts on the date of transition<br />

Retroactive<br />

application with<br />

restatement of<br />

prior periods,<br />

subject to the<br />

elective<br />

exemptions<br />

provided.<br />

Recognize and<br />

measure<br />

assets and<br />

liabilities in<br />

accordance with<br />

the new<br />

accounting<br />

framework as of<br />

the date of<br />

transition<br />

Understand<br />

exceptions &<br />

determine<br />

which<br />

elective<br />

exemptions<br />

to apply<br />

Disclosure<br />

requirements

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