Can anyone recommend a website that has the full set of IFRSs and IASs with examples?
Use this link:
These are the IFRS/IAS set by the Singapore agent, they are identical to the IFRS/IAS. Other sources are many times only summary which are not covering all details.
- Suppose an entity (A) which is owned by Government (B).
- Another Government (C) provide a donation in kind (in the shape of assets).
- Will this grant be accounted for under IAS-20?, or,
- Whether the grant is excluded from the scope of IAS-20 (through exclusion paragraph)?